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HODGE v. COMMISSIONER

Docket Nos. 4319-72, 4320-72, 4321-72, 4322-72, 4323-72, 4324-72.

35 T.C.M. 1564 (1976)

T.C. Memo. 1976-341

Raymond W. and Sheri J. Hodge, et al. v. Commissioner.

United States Tax Court.

Filed November 10, 1976.

Attorney(s) appearing for the Case

Robert L. Trimble, for the petitioners. W. John Howard, for the respondent.

Memorandum Findings of Fact and Opinon

FORRESTER, Judge:

In these consolidated cases, respondent has determined deficiencies in petitioners' Federal income tax for the taxable year 1969 as follows:

  Docket
   No.      Petitioners            Deficiency

  4319-72   Raymond W. and
              Sheri J. Hodge ..... $16,622.74
  4320-72   Calvin W. and
              Caroline W. White ..  16,970.83
  4321-72   Norman F. Hoffman ....   7,952...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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