Peverill v. Commissioner

LLOYD V. PEVERILL AND ELIZA M. PEVERILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Peverill v. Commissioner

Docket No. 40374-84.

United States Tax Court

T.C. Memo 1986-354; 1986 Tax Ct. Memo LEXIS 252; 52 T.C.M. (CCH) 75; T.C.M. (RIA) 86354;

August 6, 1986.

David S. Strutt, for the petitioners.

Rogelio A. Villageliu, for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year

Deficiency

1980

$644.64

1981

1,334.56

1982

1,347.40

The sole issue for determination is whether petitioners…