Losch v. Commissioner

ROBERT E. AND BEVERLY H. LOSCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

ROBERT E. LOSCH, P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Losch v. Commissioner

Docket Nos. 43346-85; 43347-85.

United States Tax Court

T.C. Memo 1988-230; 1988 Tax Ct. Memo LEXIS 252; 55 T.C.M. (CCH) 909; T.C.M. (RIA) 88230;

May 23, 1988.

Collins Denny, III and Evelyn E. Small, for the petitioners.

Richard K. Delmar, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

KORNER, Judge: In timely statutory notices of deficiency, respondent determined deficiencies in Federal…