Engles v. Commissioner

RICKY B. AND KATHY L. ENGLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Engles v. Commissioner

Docket No. 30857-87

United States Tax Court

T.C. Memo 1990-170; 1990 Tax Ct. Memo LEXIS 196; 59 T.C.M. (CCH) 283; T.C.M. (RIA) 90170;

March 29, 1990

Ricky B. Engles, pro se.

John L. Simpson, for the respondent.

GERBER

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge: Respondent, in a statutory notice of deficiency, determined a $ 20,211.38 income tax deficiency for petitioners' 1982 taxable year. Respondent now concedes that, if his determination is otherwise correct, the deficiency for…