HAYNES v. COMMISSIONER

Docket Nos. 5352-77, 6944-77, 7623-77, 7635-77.

38 T.C.M. 950 (1979)

T.C. Memo. 1979-240

James F. Haynes and Cecilia D. Haynes, et al. v. Commissioner.

United States Tax Court.

Filed June 25, 1979.


Attorney(s) appearing for the Case

Edward C. Cazier, Jr., Richard K. Seltzer, and Michael E. Mills, 5550 South Flower Street, Los Angeles, California, for the petitioners. Richard W. Kennedy, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' income taxes for 1973 in the following amounts:

       Petitioners                 Deficiency

  James F. Haynes and Cecelia D.
   Haynes (dkt. No. 5352-77) ....  $2,758.48
  Richard A. Colven and Jane B.
   Colven (dkt. No. 6944-77) ....   2,075.99
  William B. Gilmore and Doris J.
   Gilmore (dkt. No. 7623-77) ...  ...

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