Evans v. Commissioner

KENT T. EVANS AND GLORIA F. EVANS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Evans v. Commissioner

Docket No. 17150-88

United States Tax Court

T.C. Memo 1992-276; 1992 Tax Ct. Memo LEXIS 298; 63 T.C.M. (CCH) 3001;

May 13, 1992, Filed

Decision will be entered under Rule 155.

Towner Leeper and John E. Leeper, for petitioners.

Steven B. Bass, for respondent.

COHEN

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge: Respondent determined deficiencies of $ 1,043 and $ 2,258 in petitioners' Federal income tax for 1980 and 1981, respectively. In the First Amendment to Answer,…