T.C. Memo. 1998-156
UNITED STATES TAX COURT
THOMAS C. OBERLE AND MARGARET COLBERT OBERLE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5390-97. Filed April 30, 1998.
Kirk A. Pinkerton and Stuart J. Friedman, for petitioners.
Lauren Gore, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: Respondent determined deficiencies in
petitioners' Federal income taxes of $8,532.67 for 1993 and
$14,038 for 1994. All section references are to the Internal
Revenue Code in effect for the years in issue, and all Rule
references are to the Tax Court Rules of Practice and Procedure.
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