Shriver v. Commissioner

JAMES A. SHRIVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Shriver v. Commissioner

Docket No. 31104-83.

United States Tax Court

T.C. Memo 1987-627; 1987 Tax Ct. Memo LEXIS 672; 54 T.C.M. (CCH) 1422; T.C.M. (RIA) 87627;

December 30, 1987.

Thomas F. Topel, J. Marquis Eastwood, Kenneth L. Cutler, and Maureen H. Parkinson, for the petitioners.

Randall G. Durfee and Joel A. Lopata, for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge: Respondent determined deficiencies in petitioner's Federal income tax liability as follows:

Year

Deficiency

1980

$ 23,549.00

1981

30,8…