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BOYTER v. COMMISSIONER

Docket Nos. 11445-77, 11446-77.

74 T.C. 989 (1980)

H. DAVID BOYTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ANGELA M. BOYTER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 6, 1980.

Attorney(s) appearing for the Case

Marvin J. Garbis and Paula M. Junghans, for the petitioners.

Charles B. Zuravin, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency in income tax due from petitioner H. David Boyter for the years 1975 and 1976 in the amounts of $580.36 and $1,221, respectively. Respondent determined a deficiency in income tax due from petitioner Angela M. Boyter for the years 1975 and 1976 in the amounts of $617.98 and $716, respectively. The cases have been consolidated for trial, briefing, and opinion since they involve the same issue, namely, whether...

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