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FINN v. COMMISSIONER

Docket Nos. 12940-84, 14596-84.

51 T.C.M. 1654 (1986)

T.C. Memo. 1986-332

John Gerard Finn and Belinda Jo Finn v. Commissioner. Anna V. Finn v. Commissioner.

United States Tax Court.

Filed July 31, 1986.

Attorney(s) appearing for the Case

John Gerard Finn and Belinda Jo Finn, pro se, in Docket No. 12940-84. Anna V. Finn, pro se, in Docket No. 14596-84. Frank E. McDaniel, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

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

                                          Tax Year Ended                 Date of
        Docket     Petitioner               December 31,    Deficiency    Notice
          No.

        12940-84   John Gerard Finn...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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