Case v. Commissioner

HORACE S. CASE AND PEGGY C. CASE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Case v. Commissioner

Docket No. 17999-82.

United States Tax Court

T.C. Memo 1985-530; 1985 Tax Ct. Memo LEXIS 102; 50 T.C.M. (CCH) 1291; T.C.M. (RIA) 85530;

October 10, 1985

Horace S. Case, for the petitioners.

J. Craig Young, for the respondent.

KORNER

MEMORANDUM OPINION

KORNER, Judge: Respondent determined deficiencies of income tax for the years 1979 and 1980 against petitioners as follows:

Year

Deficiency

1979

$1,941

1980

1,377

The issues which we must decide are: (1) Whether petitioner Horace S. Case…