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LANG v. COMMISSIONER

Docket Nos. 8854-79, 8855-79, 8856-79.

43 T.C.M. 874 (1982)

T.C. Memo. 1982-149

Harold C. and Vinnie G. Lang v. Commissioner.

United States Tax Court.

Filed March 24, 1982.

Attorney(s) appearing for the Case

Frank M. Cavanaugh, P.O. Box 1696, Evergreen, Colo. for the petitioners. Thomas G. Hodel, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the years 1973 and 1974 in the following amounts:

  Docket
   No.          Petitioner                                         Year    Deficiency

  8854-79    Harold C. and Vinnie G. Lang ......................    1973  $  200.63
                                                                    1974      765...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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