Carraway v. Commissioner

BETTY R. AND RICHARD G. CARRAWAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carraway v. Commissioner

Docket No. 7975-92

United States Tax Court

T.C. Memo 1994-295; 1994 Tax Ct. Memo LEXIS 298; 67 T.C.M. (CCH) 3139;

June 27, 1994, Filed

Decision will be entered for respondent.

For petitioners: Eugene Bernstein, Jr. and Michelle L. Morris.

For respondent: William W. Kiessling.

COUVILLION

COUVILLION

MEMORANDUM OPINION

COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.

Respondent determined deficiencies of $ 1,147 and $ 7,842,…