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EVANS v. COMMISSIONER

Docket Nos. 35870-85, 35918-85.

55 T.C.M. 902 (1988)

T.C. Memo. 1988-228

Richard M. and Alyce C. Evans v. Commissioner. George C. and Carolyn L. Evans v. Commissioner.

United States Tax Court.

Filed May 19, 1988.

Attorney(s) appearing for the Case

John C. Coggin III, 500 Bank For Saving Bldg., Birmingham, Ala., and J. Richard Duke, for the petitioners. J. Craig Young, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

In timely statutory notices of deficiency, respondent determined deficiencies in Federal income tax for taxable year 1978 in these consolidated cases as follows:

         Petitioners                                 Deficiency

Richard M. and Alyce C. Evans ....................   $ 9,608.22
George C. and Carolyn L. Evans ...................    51,825.58

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