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HORN v. COMMISSIONER

Docket Nos. 6025-76, 6026-76, 6027-76, 6028-76.

45 T.C.M. 413 (1982)

T.C. Memo. 1982-741

Louis G. Horn III, and Joanne F. Horn, et al. v. Commissioner.

United States Tax Court.

Filed December 28, 1982.

Attorney(s) appearing for the Case

L. Bruce Ables, for the petitioners. Vallie C. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal income taxes against the individual and corporate petitioners as follows:

                                            Taxable
                           Docket No.     Year Ended       Deficiency

  Louis G. Horn, III and    6025-76    December 31, 1972    $2,589.11
   Joanne F. Horn                      December 31, 1973     5,370.58
  Robert...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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