FAY, Judge:
Respondent determined deficiencies in petitioners' 1976 Federal income tax as follows:
Name Docket No. Deficiency Murton D. and 8766-80 $3,000.00 Brenda Strimling Frank S. and 8767-80 3,072.00 Diana Cavallaro Sherman C. and 8768-80 1,122.00 Gayle H. Rogers Steven C. and 9105-80 465.00 Wendy A. Kalb Erven J. and 9106-80 $3,428.00 Marion T. Nelson...
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