T.C. Memo. 1997-525
UNITED STATES TAX COURT
VERL W. AND FRANCES M. HADERLIE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8856-96. Filed November 19, 1997.
Verl W. and Frances M. Haderlie, pro sese.
Michael W. Lloyd, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $10,049 deficiency
in petitioners' 1991 income tax that is attributable to one
adjustment.1 That adjustment pertains to a scheme where
1 An automatic computational adjustment was also made to
petitioners' claimed Schedule A medical deduction due solely to
the increase in adjusted gross income and a corresponding
increase in the threshold for the medical deduction.
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