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PHILLIPS v. COMMISSIONER

Docket Nos. 20452-87, 20453-87, 20459-87, 20460-87, 20461-87, 20520-87, 15261-88.

63 T.C.M. 2517 (1992)

T.C. Memo. 1992-175

Walter I. and Patricia A. Phillips, et al. v. Commissioner.

United States Tax Court.

Filed March 24, 1992.

Attorney(s) appearing for the Case

John L. Brennan and Patrick J. Regan, 125 N. Market St., Wichita, Kan., for the petitioners. C. Glenn McLaughlin and David L. Jordan, for the respondent.

Memorandum Findings of Fact and Opinion

WHALEN, Judge:

Respondent determined the following deficiencies in petitioners' Federal income tax:


          Petitioners                Year                      Deficiency    Residence

Walter I. and Patricia A. Phillips   1982 ..................   $ 3,396.43   Wichita, Kansas
James H. and Constance M. Hess       1981 .........

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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