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  5. 67 T.C. 426 (1976)
 

COOMBS v. COMMISSIONER

Docket Nos: 970-74, 1027-74, 1035-74, 1118-74, 1161-74, 1163-74, 1193-74, 1234-74, 1237-74, 1241-74, 1290-74, 1291-74, 1292-74, 1294-74, 1295-74, 1297-74, 1298-74, 1301-74, 1302-74, 1309-74, 1312-74, 1316-74, 1324-74, 1327-74, 1329-74, 1339-74, 1357-74, 1369-74, 1372-74, 1388-74, 1389-74, 1390-74, 1405-74, 1408-74, 1418-74, 1422-74, 1455-74, 1466-74, 1488-74, 1494-74, 1585-74, 2935-74, 3618-74, 5805-74, 6845-74, 7090-74, 7194-74, 7290-74, 7508-74, 7595-74, 7774-74, 8220-74, 8485-74, 8611-74, 1661-75, 2405-75, 4437-75, 4817-75, 4818-75, 4819-75, 4820-75, 5384-75, 7021-75, 8304-75, 8914-75, 8982-75, 8983-75, 10157-75, 10158-75.

67 T.C. 426 (1976)

LEE E. COOMBS AND JUDY B. COOMBS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 15, 1976.

Attorney(s) appearing for the Case

Norman H. McNeil, for the petitioners.

Douglas K. Cook, for the respondent.

DAWSON, Chief Judge:

In these consolidated cases respondent determined deficiencies in the Federal income taxes of petitioners as follows:

Petitioners                               Docket No.    Year    Deficiency

Lee E. Coombs and Judy B. Coombs .....     970-74       1971     $336.47
                                          7021-75       1973      325.20
Gerald Dean Carr .....................    1027-74      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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