Boecking v. Commissioner

H.E. BOECKING, JR. and SALLY BOECKING, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boecking v. Commissioner

Docket Nos. 5897-90, 6269-90, 8489-90, 18404-90

United States Tax Court

T.C. Memo 1993-497; 1993 Tax Ct. Memo LEXIS 506; 66 T.C.M. (CCH) 1148;

October 27, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: Reid E. Robison and Richard D. Craig.

For respondent: Gary L. Bloom.

JACOBS

JACOBS

MEMORANDUM OPINION

JACOBS, Judge: Respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

Boecking Machinery, Inc.

Docket…