Alaska Public Service Employees Local 71 v. Commissioner

ALASKA PUBLIC SERVICE EMPLOYEES LOCAL 71, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alaska Public Service Employees Local 71 v. Commissioner

Docket No. 7396-89

United States Tax Court

T.C. Memo 1991-650; 1991 Tax Ct. Memo LEXIS 692; 62 T.C.M. (CCH) 1664; T.C.M. (RIA) 91650;

December 30, 1991, Filed

Decision will be entered for the respondent.

Kevin P. Dougherty, for the petitioner.

Robert P. Crowther, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined a deficiency of $ 11,454 for taxable year 1984. The issues for decision are:(1)…