De Vincent v. Commissioner

JAMES J. AND JUDITH R. DEVINCENT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

De Vincent v. Commissioner

Docket No. 48172-86

United States Tax Court

T.C. Memo 1989-512; 1989 Tax Ct. Memo LEXIS 487; 58 T.C.M. (CCH) 179; T.C.M. (RIA) 89512;

September 21, 1989

James J. and Judith R. DeVincent, pro se.

Lisa M. Oshiro, for the respondent

WRIGHT

MEMORANDUM FINDINGS OF FACT AND OPINION

WRIGHT, Judge: By notice of deficiency dated October 15, 1986, respondent determined the following deficiencies in petitioners' Federal income tax:

Year

Deficiency

1982

$ 8,048.00

1983

4,078.00

After concessions, 1 the…