Daniels v. Commissioner

GLENN A. DANIELS AND VIRGINIA E. DANIELS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Daniels v. Commissioner

Docket No. 3658-90

United States Tax Court

T.C. Memo 1992-692; 1992 Tax Ct. Memo LEXIS 742; 64 T.C.M. (CCH) 1439;

December 7, 1992, Filed

Decision will be entered under Rule 155.

For Petitioners: John Andrew Jones.

For Respondent: Marilyn S. Ames and Richard L. Hunn.

COLVIN

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge: Respondent determined deficiencies in petitioners' income tax of $ 32,836.90 for 1980 and $ 22,611.81 for 1981. Respondent also determined additions…