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DRIGGS v. COMMISSIONER

Docket Nos. 12206-82, 21103-82, 29718-84, 29719-84.

87 T.C. 759 (1986)

GARY H. DRIGGS AND KAY T. DRIGGS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 30, 1986.

Attorney(s) appearing for the Case

K. Layne Morrill, Leo R. Beus, and Robert C. VanVoorhees, for the petitioners.

Martha J. Combellick, for the respondent.

GERBER, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                                     Income Tax
     Petitioners            Years   deficiencies  Docket No.

Gary H. and Kay T. Driggs   1978     $57,280.52    12206-82
                            1979      95,879.69
                            1980      38,974.16

Douglas H. and Effie K.
 Driggs        ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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