Gaughan v. Commissioner

JOHN M. GAUGHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GLORIA J. GAUGHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gaughan v. Commissioner

Docket Nos. 150-91, 259-91

United States Tax Court

T.C. Memo 1993-320; 1993 Tax Ct. Memo LEXIS 323; 66 T.C.M. (CCH) 168;

July 20, 1993, Filed

Decision will be entered for petitioner in docket No. 150-91. Decision will be entered for respondent as to the deficiency and for petitioner as to the addition to tax under sec. 6661(a) in docket No. 259-91.

For docket No. 150-91, petitioner: Norman Riedmueller.

For docket No. 259-91,…