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PHILLIPS v. COMMISSIONER

Docket Nos. 3112-76, 3113-76.

36 T.C.M. 1179 (1977)

T.C. Memo. 1977-296

Donald H. Phillips and Colleen Phillips v. Commissioner.

United States Tax Court.

Filed August 31, 1977.

Attorney(s) appearing for the Case

Charles P. Duffy and Joyle C. Dahl, 1404 Standard Plaza, 1100 S.W. Sixth Ave., Portland, Ore., for the petitioners. James J. Posedel, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in petitioner Donald H. Phillips' Federal income tax as follows:

  Taxable year                 Deficiency

     1971 .................... $2,148.80

Respondent determined deficiencies in petitioners Donald H. Phillips' and Colleen Phillips' Federal income tax as follows:

  Taxable years                Deficiencies

  1972 ......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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