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HAYES v. COMMISSIONER

Docket Nos. 26913-91, 30646-91.

101 T.C. 593 (1993)

MARY RUTH HAYES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JIMMY L. HAYES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 29, 1993.

Attorney(s) appearing for the Case

Mary Ruth Hayes, pro se in docket No. 26913-91.

Kevin C. Johnson, for petitioner in docket No. 30646-91.

Katherine Lee Wambsgans, for respondent.

CHIECHI, Judge:

Respondent determined the following deficiencies in Federal income tax with respect to petitioner Jimmy L. Hayes (Mr. Hayes) and petitioner Mary Ruth Hayes (Ms. Hayes):

      Petitioner        Year     Deficiency

    Jimmy L. Hayes      1986      $56,527
                        1987        5,390
    Mary Ruth Hayes     1986       18,608
                        1987        3,925

FINDINGS OF...

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