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ARGO v. COMMISSIONER

Docket No. 10685-80.

45 T.C.M. 385 (1982)

T.C. Memo. 1982-732

Frank H. Argo and Beverly J. Argo, Gene C. Clark and Dorris L. Clark, Thomas D. Elefante and Shiela A. Elefante, Ronald W. Vickery and Patricia M. Vickery v. Commissioner.

United States Tax Court.

Filed December 23, 1982.

Attorney(s) appearing for the Case

John L. Burghardt, 525 Wall St., Chico, Calif., for the petitioners. Daniel Ramthun, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

           Petitioners                            Taxable Year    Deficiency

  Frank H. Argo and Beverly J. Argo .............    1976          $1,208
                                                     1977           2,893
  Gene C. Clark and Dorris L. Clark .............    1976             920
                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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