Farmer v. Commissioner

FRANK M. FARMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Farmer v. Commissioner

Docket No. 31498-88

United States Tax Court

T.C. Memo 1990-199; 1990 Tax Ct. Memo LEXIS 222; 59 T.C.M. (CCH) 439; T.C.M. (RIA) 90199;

April 18, 1990

Jeffrey B. Segal and Lisa Marie Mattingly, for the petitioner.

Jennifer Troutman, for the respondent.

PATE

MEMORANDUM FINDINGS OF FACT AND OPINION

PATE, Special Trial Judge: Respondent determined deficiencies of $ 529 and $ 930 in petitioner's 1984 and 1985 Federal income taxes, respectively. The issue for our decision is whether petitioner may exclude…