Safstrom v. Comm’r, T.C. Memo. 1992-587

HALPERN, Judge: By notice of deficiency dated October 17, 1988, respondent determined deficiencies in petitioners’ income taxes for 1982 and 1983 in the amounts of $62,727 and $17,158, respectively. Among the adjustments giving rise to respondent’s determination of deficiencies were her disallowance of: (1) A deduction claimed for 1982 with regard to research and experimental […]