FAY, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes for 1972:
Docket No. Petitioner Deficiency 1202-76 Arno and Marilyn Ragghianti ..... $8,197 2474-76 Robert N. and Marie Whitacre .... 7,190
These cases were consolidated for purposes of trial, briefing, and opinion.
We have been asked to decide which of the petitioners...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.