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  5. 45 T.C.M. 1299 (1983)
 

AYRES v. COMMISSIONER

Docket Nos. 12699-80, 12700-80, 12701-80, 12702-80, 12703-80, 12704-80, 12705-80, 12706-80, 12707-80, 12708-80, 12709-80, 12710-80, 12711-80, 12712-80, 17463-80.

45 T.C.M. 1299 (1983)

T.C. Memo. 1983-202

Morgan Brown Ayres, Jr. and Cynthia Ann Ayres, et al. v. Commissioner.

United States Tax Court.

Filed April 12, 1983.

Attorney(s) appearing for the Case

Leslie Shields, United American Plaza, Knoxville, Tenn., for the petitioners. Charles W. Kite, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes and additions to tax for calendar years 1975 and 1976 in the following amounts:

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  Docket                                        Deficiencies in         Additions to Tax
   No.      ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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