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EBLEN v. COMMISSIONER

Docket Nos. 6239-79, 6240-79, 6577-79.

44 T.C.M. 706 (1982)

T.C. Memo. 1982-448

George C. Eblen, et al. v. Commissioner.

United States Tax Court.

Filed August 4, 1982.

Attorney(s) appearing for the Case

George C. Eblen, Shelbyville, Tenn., pro se in docket Nos. 6239-79 and 6240-79. William W. Berry, 4907 Roselawn Cir., Nashville, Tenn., Jr., for the petitioner in docket No. 6577-79. Isham B. Bradley, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                              Amount of
  Docket No.           Year   Deficiency

   6239-79 ..........   1973   $21,990.47
   6240-79 ..........   1974     4,342.22
   6577-79 ..........   1973    16,116.02
                        1974     1,760.76

Concessions having been made as set out...

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