Dyer v. Commissioner

EDYTHE L. R. DYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dyer v. Commissioner

Docket No. 29998-88

United States Tax Court

T.C. Memo 1990-51; 1990 Tax Ct. Memo LEXIS 49; 58 T.C.M. (CCH) 1321; T.C.M. (RIA) 90051;

January 30, 1990

Calvin E. True, for the petitioner.

Robert M. Finkel and Gerald J. O'Toole, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in petitioner's 1983 and 1984 Federal income tax in the amount of $ 29,298 and $ 42,525, respectively.

This case was submitted fully stipulated pursuant to Rule 122. 1 The…