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  5. 36 T.C.M. 1392 (1977)
 

SEVIER v. COMMISSIONER

Docket Nos. 2970-76, 2977-76.

36 T.C.M. 1392 (1977)

T.C. Memo. 1977-346

Gail W. Sevier and Alvina R. Sevier v. Commissioner. Vincent J. Imbornone, Jr. and Barbara C. Imbornone v. Commissioner.

United States Tax Court.

Filed September 29, 1977.

Attorney(s) appearing for the Case

Gail W. Sevier and Vincent J. Imbornone, Jr., pro se, 2562 S. Brentwood Ct., Lakewood, Colo. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax for 1974:

  Docket No.       Petitioner           Amount

  2970-76    Gail W. Sevier and
             Alvina R. Sevier           $ 79.36
  2977-76    Vincent J. Imbornone, Jr.
             and Barbara C. Imbornone    109.07

These cases were consolidated for purposes of trial, briefing and opinion...

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