Schlang v. Commissioner

LAWRENCE H. AND SHIRLEY A. SCHLANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schlang v. Commissioner

Docket No. 7966-91

United States Tax Court

T.C. Memo 1992-515; 1992 Tax Ct. Memo LEXIS 552; 64 T.C.M. (CCH) 670;

September 8, 1992, Filed

Decision will be entered under Rule 155.

For Petitioners: Kevin J. Mirch.

For Respondent: Fred E. Green, Jr.

DAWSON

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined deficiencies of $ 10,051 and $ 1,138 in petitioners' Federal income taxes for 1981 and 1984, respectively.

After a concession by respondent, 1 the issue…