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LAUSMANN v. COMMISSIONER

Docket Nos. 5201-76, 5212-76, 5225-76, 5273-76.

37 T.C.M. 1740 (1978)

T.C. Memo. 1978-420

Jerry S. Lausmann and Donnis O. Lausmann, et al. v. Commissioner.

United States Tax Court.

Filed October 18, 1978.

Attorney(s) appearing for the Case

Charles P. Duffy, 811 N.W. 19th St., Portland, Ore., and Joyle C. Dahl, 1 S.W. St., Columbia St., Portland, Ore., for the petitioners. Leo A. Reinikka, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

----------------------------------------------------------------------
     Dkt. No.           Petitioner          TYE       Deficiency
----------------------------------------------------------------------
     5201-76    Jerry S. and Donnis O.    12/31/71    $ 18,065.00
                Lausmann        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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