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USHER v. COMMISSIONER

Docket Nos. 141-79, 142-79.

40 T.C.M. 385 (1980)

T.C. Memo. 1980-180

E.T. Usher and Dorothy H. Usher v. Commissioner. Henry M. Frazee and Patricia A. Frazee v. Commissioner.

United States Tax Court.

Filed May 21, 1980.

Attorney(s) appearing for the Case

Thomas G. Christmann, P.O. Box 1070, Gainesville, Fla., for the petitioners. Lewis J. Hubbard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in the Federal income taxes of petitioners:

Petitioners          Dkt. No.   Year    Deficiency

E.T. Usher and                  1973     $ 4,350
Dorothy H. Usher      141-79    1974      30,379
Henry M. Frazee and             1973     $ 2,153
Patricia A. Frazee    142-79    1974      13,355

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