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STEVENSON v. COMMISSIONER

Docket Nos. 15671-81, 10897-82, 10898-82.

51 T.C.M. 1050 (1986)

T.C. Memo. 1986-207

Wayne E. Stevenson and Marilyn J. Stevenson, et al. v. Commissioner.

United States Tax Court.

Filed May 21, 1986.

Attorney(s) appearing for the Case

Robert A. Hutchison and John V. Donnelly, for the petitioners in docket No. 15671-81. Robert J. Murray, for the petitioners in docket Nos. 10897-82 and 10898-82. J. Anthony Hoefer, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

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

  Docket No.     Petitioners                                    Year    Deficiency

  15671-81    Wayne E. Stevenson                                1974    $  5,259
                  and Marilyn J. Stevenson .................    1977     104,214
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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