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PERKINS v. COMMISSIONER

Docket Nos. 4794-76, 5032-76.

39 T.C.M. 46 (1979)

T.C. Memo. 1979-356

Herschel E. Perkins and Gloria J. Perkins v. Commissioner. Frank A. Mercado and Nicolletta E. Mercado v. Commissioner.

United States Tax Court.

Filed September 5, 1979.

Attorney(s) appearing for the Case

Herschel E. Perkins, pro se in docket no. 4794-76, 23392 Connecticut St., Hayward, Conn. D. Wayne Jeffries, Three Embarcadero Center, San Francisco, Calif. 94111 and Michael W. Berwind, One Maritime Plaza, San Francisco, Calif. 94111, for the petitioners in docket no. 5032-76. Warren N. Nemiroff, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

In these consolidated proceedings, respondent determined deficiencies in petitioners' Federal income taxes for the calendar year 1973 as follows:

Docket No.      Petitioners              Deficiency

  4794-76    Herschel E. and
               Gloria J. Perkins ......  $4,172.60*
  5032-76    Frank A. and Nicolletta
               E. Mercado
                        

                            

                                
                            

                            

                                

                                    
    
                                        
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