RAGGHIANTI v. COMMISSIONER

Docket Nos. 1202-76, 2474-76.

71 T.C. 346 (1978)

ARNO RAGGHIANTI AND MARILYN RAGGHIANTI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ROBERT N. WHITACRE AND MARIE WHITACRE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 5, 1978.


Attorney(s) appearing for the Case

Clark G. Moscrip, for the petitioners in docket No. 1202-76.

Melvin L. Hawley, for the petitioners in docket No. 2474-76. Jerome Borison, for the respondent.


FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes for 1972:

Docket No.             Petitioner                Deficiency

 1202-76     Arno and Marilyn Ragghianti .....     $8,197
 2474-76     Robert N. and Marie Whitacre ....      7,190

These cases were consolidated for purposes of trial, briefing, and opinion.

We have been asked to decide which of the petitioners...

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