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PETERS v. COMMISSIONER

Docket Nos. 17558-79-17560-79.

77 T.C. 1158 (1981)

JAMES PETERS AND LOLA PETERS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1981.

Attorney(s) appearing for the Case

Edward J. Essay, Jr., for the petitioners.

Thomas G. Hodel, for the respondent.

NIMS, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

                                       Year     Deficiency

  Docket No. 17558-79 ---------------- 1976      $20,146
                                       1977        7,059
  Docket No. 17559-79 ---------------- 1976       12,381
                                       1977        7,419
  Docket No. 17560-79 ---------------- 1977        7,448...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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