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UECKER v. COMMISSIONER

Docket Nos. 16419-79-16421-79, 16435-79.

81 T.C. 983 (1983)

KERMIT AND BETTY UECKER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 19, 1983.

Attorney(s) appearing for the Case

Towner Leeper and David Leeper, for the petitioners.

James N. Mullen and John R. Eiman, for the respondent.

GOFFE, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income tax for the taxable years as follows:

       Petitioners        Docket No.   Taxable year    Amounts

Kermit and Betty Uecker   16419-79        1976        $5,415.26
Kermit W. Uecker          16420-79        1972         4,773.92
                                          1973         7,142.41
                               ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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