Grauvogel v. Commissioner

CARL ALBERT GRAUVOGEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Grauvogel v. Commissioner

Docket No. 22397-82.

United States Tax Court

T.C. Memo 1984-124; 1984 Tax Ct. Memo LEXIS 549; 47 T.C.M. (CCH) 1269; T.C.M. (RIA) 84124;

March 13, 1984

Thomas S. Gingras, for the petitioner.

James A. Nelson, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioner's 1979 and 1980 Federal income taxes in the amounts of $2,690 and $4,036, respectively. The sole issue for decision is whether petitioner, an employee of…