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OWENS v. COMMISSIONER

Docket Nos. 9412-79, 11711-80.

46 T.C.M. 293 (1983)

T.C. Memo. 1983-302

Shelley J. Owens, aka Shelley J. Litwiller v. Commissioner. Shelley J. Owens and Bruce W. Owens v. Commissioner.

United States Tax Court.

Filed May 26, 1983.

Attorney(s) appearing for the Case

William R. Nicholas and Karen Smith Bryan, 555 South Flower St., Los Angeles, Calif., for the petitioners. Edward M. Robbins, for the respondent.

Memorandum Opinion

FAY, Judge:

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

  Docket No.    Year            Deficiency

   9412-79      1975 ........   $1,179,048
  11711-80      1976 ........    1,355,700
                1977 ........        2,044

These cases are consolidated for purposes of trial, briefing, and opinion, and are presently before the Court on respondent's motion for partial...

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