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ONEAL v. COMMISSIONER

Docket Nos. 12511-81, 12512-81, 10961-82.

84 T.C. 1235 (1985)

LOUIS ONEAL AND SHIRLEY ONEAL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ARTHUR K. LUND AND COLLEEN M. LUND, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 4, 1985.

Attorney(s) appearing for the Case

Gary S. Vandeweghe, for the petitioners.

John O. Kent, for the respondent.

GERBER, Judge:

Respondent determined deficiencies of the following amounts in petitioners' 1977 and 1978 Federal income taxes:

                                   Taxable
       Petitioners    Docket No.    year     Deficiency

           Oneal       12511-81     1977       $23,439
           Oneal       10961-82     1978        17,767
           Lund        12512-81     1977        44,712
               ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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