Cally v. Commissioner

JOSEPH R. CALLY AND FLORENCE E. CALLY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cally v. Commissioner

Docket No. 11609-80.

United States Tax Court

T.C. Memo 1983-203; 1983 Tax Ct. Memo LEXIS 585; 45 T.C.M. (CCH) 1312; T.C.M. (RIA) 83203;

April 12, 1983.

James J. Cally, for the petitioners.

Gerald A. Thorpe, for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge:* Respondent determined the following deficiencies in petitioners' Federal income tax:

Year

Deficiency

1976

$37,308.00

1977

17,254.00

1978

15,489.00

By amended answer, respondent redetermined the deficiency…