Webber v. Commissioner

DOUGLAS G. WEBBER, BETTY J. WEBBER AND EDITH J. WEBBER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Webber v. Commissioner

Docket No. 10254-91

United States Tax Court

T.C. Memo 1992-667; 1992 Tax Ct. Memo LEXIS 707; 64 T.C.M. (CCH) 1336;

November 18, 1992, Filed

Decision will be entered for respondent.

For Petitioners: Steven R. Mitchell.

For Respondent: Jeri L. Gartside.

PARR

PARR

MEMORANDUM FINDINGS OF FACT AND OPINION

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

Year

Deficiency

1980

$ 6,572

1981

$ 7,293

1982

$ 1,664

The parties have conceded…