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BEARD v. COMMISSIONER

Docket Nos. 14671-79, 14687-79.

77 T.C. 1275 (1981)

SHIRLEY JEAN BEARD, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD C. PATTERSON AND PHYLLIS PATTERSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1981.

Attorney(s) appearing for the Case

William J. Harris, for the petitioner in docket No. 14671-79.

Dan A. Darnell and Edward J. Proppe, for the petitioners in docket No. 14687-79.

Clyde W. Mauldin, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes for the calendar year 1975:

     Petitioner(s)                   Docket No.      Deficiency

  Shirley Jean Beard ---------------- 14671-79       $20,841.57
  Richard C. Patterson
   and Phyllis Patterson1 ------ 14687-79        23,216.65

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