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CROOK v. COMMISSIONER

Docket No. 18704-80.

80 T.C. 27 (1983)

WILLIAM H. CROOK AND ELEANOR B. CROOK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 10, 1983.

Attorney(s) appearing for the Case

Gerald W. Ostarch, for the petitioners.

Ana G. Cummings, for the respondent.

OPINION

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:


                Year                      Deficiency1

                1972 .................     $4,163.00
                1973 .................      1,316.30
                1976 .................     10,594.73
                1977 ...........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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