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GRAHAM v. COMMISSIONER

Docket Nos. 5837-76, 9384-79, 374-80.

83 T.C. 575 (1984)

KATHERINE JEAN GRAHAM, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 15, 1984.

Attorney(s) appearing for the Case

Robert N. Harris, Christopher Cobb, and John E. Taussig, for the petitioners.

James M. Kamman and Charles Rumph, for the respondent.

STERRETT, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes as follows:

Docket                                  TYE                       Date of
No.              Petitioner           Dec. 31—   Deficiency   deficiency notice

5837-76   Katherine Jean Graham2        1972      $316.24      Apr. ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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