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WOFFORD v. COMMISSIONER

Docket Nos. 14004-82, 22367-83, 25482-83, 1712-84, 18613-84, 18881-84, 18882-84, 18883-84, 18884-84, 18885-84, 18886-84, 18887-84, 18888-84.

50 T.C.M. 1139 (1985)

T.C. Memo. 1985-500

Jesse L. Wofford and Mary R. Wofford, et al., v. Commissioner.

United States Tax Court.

Filed September 24, 1985.

Attorney(s) appearing for the Case

Lewis H. Mathis and James M. Saxton, 2000 First Commercial Building, Little Rock, Ark., for the petitioners. David A. Hampel and Raymond L. Collins, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax as follows:

                                                                    Deficiencies
Docket No.          Petitioners              1976        1977      1978          1979
                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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