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  5. 81 T.C. 821 (1983)
 

BRAND v. COMMISSIONER

Docket Nos. 11106-80, 12326-80, 12330-80, 12331-80, 9430-81, 10022-81, 11894-81, 16923-81, 17393-81.

81 T.C. 821 (1983)

HUGH M. BRAND AND ELIZABETH G. BRAND, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 31, 1983.

Attorney(s) appearing for the Case

James A. Ririe, for the petitioners.

Dan A. Lisonbee, for the respondent.

OPINION

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

                              Year    Deficiency

Hugh M. Brand                 1976       $439
 and Elizabeth G. Brand

Foster W. Polley              1976      4,513
 and Reva B. Polley

William B. Simpson            1976      1,883
 and Katherine Simpson

Louis J. Hendrickson          1976     11,045
 and Phyllis...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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