BROWN v. COMMISSIONER

Docket Nos. 10262-76, 10263-76, 10264-76, 10265-76, 10266-76, 10267-76, 10268-76.

40 T.C.M. 725 (1980)

T.C. Memo. 1980-267

Richard C. Brown and Joan C. Brown, et al. v. Commissioner.

United States Tax Court.

Filed July 22, 1980.


Attorney(s) appearing for the Case

Donald A. Cable and Mark A. Golding, 2121 Fourth Ave., Seattle, Wash., for the petitioners. Kenneth W. McWade, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner, in his statutory notices of deficiency, determined the following deficiencies in Federal income tax against petitioners:

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  Docket                                                 Taxable   Deficiency
    No.               Petitioner                          Year      in Tax
-----------------...

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