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WILKERSON v. COMMISSIONER

Docket Nos. 9565-75-9567-75, 9658-75, 10925-75-10930-75.

70 T.C. 240 (1978)

DONALD L. WILKERSON AND MARY A. WILKERSON, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1978.

Attorney(s) appearing for the Case

Ernest J. Maupin III and Fred L. Oats, for the petitioners.

Nicholas G. Stucky and Rebecca T. Hill, for the respondent.

DRENNEN, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners as follows:


Docket No.            Petitioner                              Year    Deficiency
9565-75       Donald L. Wilkerson and
               Mary A. Wilkerson --------------------------   1972    $12,489.00
9566-75       Nick L. Lusich and
               Jacqueline E. Lusich...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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