Crowell v. Commissioner

DONALD W. CROWELL AND SUZANNE C. CROWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Crowell v. Commissioner

Docket No. 30831-83.

United States Tax Court

T.C. Memo 1988-305; 1988 Tax Ct. Memo LEXIS 332; 55 T.C.M. (CCH) 1276; T.C.M. (RIA) 88305;

July 20, 1988.

William R. Nicholas, Boyd J. Black, Thomas G. Bost, and John J. Clair, Jr., for the petitioners.

Mark S. Priver, for the respondent.

CLAPP

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year

Deficiency

1975

$ 2,096

1976

$ 5,555

1977

$ 17,465

1978

$…