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EDWARD L. STEPHENSON TRUST v. COMMISSIONER

Docket Nos. 3359-80, 3360-80.

81 T.C. 283 (1983)

EDWARD L. STEPHENSON TRUST, GIRARD BANK AND CHRISTINA BONDE STEPHENSON, TRUSTEES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MARY C. LEBLOND PROCTER & GAMBLE TRUST No. 2, GIRARD BANK AND GARRICK C. STEPHENSON, TRUSTEES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 12, 1983.

Attorney(s) appearing for the Case

P. J. DiQuinzio and Frederick J. Gerhart, for the petitioners.

Crombie J. D. Garrett, for the respondent.

OPINION

NIMS, Judge:

These consolidated cases are before us on petitioners' motion for summary judgment pursuant to Rule 121.1

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

Docket No.        Year   Deficiency

 3359-80 ........ 1974   $2,383.51
                  1975    4,378.46
 3360-80 ........ 1975   10,562.58

Christina Bonde...

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