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  5. 45 T.C.M. 993 (1983)
 

HALL v. COMMISSIONER

Docket Nos. 10769-80, 14642-80.

45 T.C.M. 993 (1983)

T.C. Memo. 1983-140

John A. Hall and Barbara P. Hall v. Commissioner. Estate of Robert T. Smith, Deceased, Colonial American National Bank, Executor, and Marion W. Smith, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed March 16, 1983.

Attorney(s) appearing for the Case

Johnson Kanady III, Gerald A. Dechow, and Joseph L. Anthony, P.O. Box 13606, Roanoke, Va., for the petitioners in docket No. 10769-80. Robert C. Elliot, Jr. (Trust Officer of Colonial American National Bank, Executor) and Marion W. Smith, pro se, for the petitioners in docket No. 14642-80. Richard F. Stein, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in Federal income taxes of petitioners for the taxable year 1977 in the following amounts:

  Docket No.  Petitioner          Deficiency

  10769-80    John A. Hall and       $7,615
              Barbara P. Hall

  14642-80    Estate of Robert T.       980
              Smith, Deceased,
              Colonial American
              National Bank,
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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