Oden v. Commissioner

LOUIS M. ODEN, JR., and ORIE L. ODEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Oden v. Commissioner

Docket Nos. 2869-87; 2870-87.

United States Tax Court

T.C. Memo 1988-567; 1988 Tax Ct. Memo LEXIS 600; 56 T.C.M. (CCH) 851; T.C.M. (RIA) 88567;

December 15, 1988.

Thomas B. Cantieri, for the petitioners.

Richard F. Stein, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined income tax deficiencies for 1982 and 1983 in the respective amounts of $ 6,239.46 and $ 13,523.25 against petitioners, husband and wife, who had filed joint returns for those years.…