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ADAMS v. COMMISSIONER

Docket Nos. 1423-76, 1464-76, 1465-76.

69 T.C. 1040 (1978)

JOHN B. ADAMS AND LINDA B. ADAMS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 30, 1978.

Attorney(s) appearing for the Case

Kent O. Littlejohn and Michael L. Sullivan, for the petitioners.

Wayne B. Henry, for the respondent.

QUEALY, Judge:

Respondent determined deficiencies in income taxes of petitioners as follows:

                              Docket     Taxable
Petitioners                    No.        year       Deficiency
John B. Adams and
 Linda B. Adams ------------ 1423-76      1972          $787.55
Melvin H. Adams and
 Lucille B. Adams ---------- 1464-76      1972         6,480.04
Melvin H. Adams, Jr., and
 Huberta...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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