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WILSON v. COMMISSIONER

Docket Nos. 9438-80, 9439-80, 9440-80, 9441-80.

43 T.C.M. 799 (1982)

T.C. Memo. 1982-131

Lowell H. Wilson and Joan A. Wilson, et al. v. Commissioner.

United States Tax Court.

Filed March 18, 1982.

Attorney(s) appearing for the Case

Thomas H. Pirnie, 619 Higley Bldg., Cedar Rapids, Iowa, for the petitioners. Genelle F. Schlichting, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in the Federal income taxes of petitioners:

     Petitioners       Dkt. No.   Year    Deficiency

  Lowell H. Wilson     9438-80    1971    $16,542.65
    and Joan A. Wilson
  Robert C. Blythe     9439-80    1971      8,310.00
   and Sandra L. Blythe           1975      2,627.00
  Donald A. Wilson     9440...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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