Wood v. Commissioner

MARVA HAYES WOOD AND ROBERT COLLIN WOOD, SR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wood v. Commissioner

Docket Nos. 21483-84, 11979-85, 11980-85

United States Tax Court

T.C. Memo 1991-205; 1991 Tax Ct. Memo LEXIS 229; 61 T.C.M. (CCH) 2571; T.C.M. (RIA) 91205;

May 14, 1991, Filed

Decisions will be entered under Rule 155.

James T. Burnes, David Weinfeld, and Charles Cowley, for the petitioners.

Miles D. Friedman, for the respondent.

SWIFT, Judge.

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent in his notices of deficiency determined the following deficiencies in…