Grigg v. Commissioner

RICHARD A. AND MARY G. GRIGG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Grigg v. Commissioner

Docket No. 13233-89

United States Tax Court

T.C. Memo 1991-392; 1991 Tax Ct. Memo LEXIS 457; 62 T.C.M. (CCH) 465; T.C.M. (RIA) 91392;

August 12, 1991, Filed

Decision will be entered under Rule 155.

J. Michael Weiss, for the petitioners.

James F. Prothro, for the respondent.

COHEN, Judge.

COHEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined deficiencies of $ 13,151, $ 12,020, and $ 7,983 in petitioners' Federal income tax for 1985, 1986, and 1987 and additions to tax under section…