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SERBOUSEK v. COMMISSIONER

Docket Nos. 8351-74, 8368-74.

36 T.C.M. 479 (1977)

T.C. Memo. 1977-105

Richard A. Serbousek and Mary J. Serbousek v. Commissioner. James E. Ramsay and Constance Ramsay v. Commissioner.

United States Tax Court.

Filed April 11, 1977.

Attorney(s) appearing for the Case

John J. Gross, Stephen T. McGill and Peter J. Hoagland, Suite 300, 10010 Regency Circle, Omaha, Neb., for the petitioners. Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax for the year 1971:

Dkt. No.          Petitioners     Deficiency

8351-74    Richard A. and Mary J.
             Serbousek ..........  $886.06
8368-74    James E. and Constance
             Ramsay .............   963.96

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

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