Gerhart v. Commissioner

JAMES M. GERHART AND PHYLLIS GERHART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gerhart v. Commissioner

Docket Nos. 6299-82, 20551-85, 37767-85

United States Tax Court

T.C. Memo 1991-35; 1991 Tax Ct. Memo LEXIS 55; 61 T.C.M. (CCH) 1745; T.C.M. (RIA) 91035;

January 29, 1991, Filed

Decision will be entered under Rule 155.

James H. Vernon, for the petitioners.

Steven M. Roth, for the respondent.

BUCKLEY, Special Trial Judge.

BUCKLEY

MEMORANDUM FINDINGS OF FACT AND OPINION

This case was heard pursuant to section 7443A(b) and Rules 180 et seq. 1 In a notice of deficiency dated December 31,…