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MILLER v. COMMISSIONER

Docket Nos. 9881-86, 13417-86, 25644-86, 27970-86, 35355-86.

55 T.C.M. 1717 (1988)

T.C. Memo. 1988-397

Thomas W. Miller and Rita M. Miller, et al. v. Commissioner.

United States Tax Court.

Filed August 25, 1988.

Attorney(s) appearing for the Case

C. Jerre Lloyd, 1011 Lakeshore Dr., Lake Charles, La., for the petitioners. Arlene A. Blume, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

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

Petitioners    Docket No.    Tax Year      Amount

Miller           9881-86        1983     $ 9,468.00
Britt           13417-86        1982      16,116.20
Poirrier        25644-86        1982       9,858.00
                                1983      10,733.00
Lemay           27970...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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