SHERWOOD v. COMMISSIONER

Docket Nos. 4209-76, 4256-76, 5872-77, 9151-77.

38 T.C.M. 660 (1979)

T.C. Memo. 1979-149

Quinten L. Sherwood and Patricia L. Sherwood, et al. v. Commissioner.

United States Tax Court.

Filed April 16, 1979.


Attorney(s) appearing for the Case

Vance I. Kepley, 501 W. Church Street, Champaign, Ill., for the petitioners in docket Nos. 4209-76 and 5872-77. Robert A. Mathis, for the petitioners in docket Nos. 4256-76 and 9151-77. David W. Otto, for the respondent.


Memorandum Opinion

TIETJENS, Judge:

Respondent has determined the following deficiencies in the income taxes of petitioners:

                            Docket    Taxable
  Petitioners               Number     Year     Deficiency

  Quinten L. and            4209-76    1972     $  511.00
   Patricia L. Sherwood                1973        553.00
  Quinten L. and            5872-77    1974...

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