Dierker v. Commissioner

TED DIERKER AND CHRISTINA DIERKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dierker v. Commissioner

Docket No. 5450-92

United States Tax Court

T.C. Memo 1994-422; 1994 Tax Ct. Memo LEXIS 430; 68 T.C.M. (CCH) 535;

August 23, 1994, Filed

Decision will be entered under Rule 155.

For petitioners: John M. Sherwood.

For respondent: James P. Thurston.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge: Respondent determined deficiencies in petitioners' Federal income tax for 1985, 1986, and 1987, of $ 1,134, $ 4,459, and $ 6,378, respectively.

After stipulations and concessions, the…