HARRISON v. COMMISSIONER

Docket Nos. 18433-80, 18434-80.

43 T.C.M. 798 (1982)

T.C. Memo. 1982-130

Benjamin W. Harrison and Betty J. Harrison v. Commissioner. Craig William Harrison v. Commissioner.

United States Tax Court.

Filed March 17, 1982.


Attorney(s) appearing for the Case

Gloria T. Svanas, for the petitioners. David W. Johnson, for the respondent.


Memorandum Opinion

WILES, Judge:

These consolidated cases are before the Court on respondent's motion for summary judgment filed on May 21, 1981, pursuant to Rule 121,1 and heard on October 19, 1981.

Respondent determined the following deficiencies in, and additions to, petitioners' 1977 Federal income tax:

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