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HYNES v. COMMISSIONER

Docket Nos. 6852-76, 13886-78.

74 T.C. 1266 (1980)

JOHN B. HYNES, JR., AND MARIE T. HYNES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JOHN B. HYNES, JR., INDIVIDUALLY AND AS TRUSTEE, WOOD SONG VILLAGE TRUST, AND MARIE T. HYNES, INDIVIDUALLY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 15, 1980.

Attorney(s) appearing for the Case

C. Frederick Bent III and Philip Raoul Tetu, for the petitioners.

Barry J. Laterman, for the respondent.

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

Petitioner                            Year       Deficiency

John B. Hynes, Jr.,
 and Marie T. Hynes ...............   1973       $4,992.70
                                      1974       16,259.26
                                      1975       12,502.76
                                      1976       20...

                    
                    

                        

                            

                                

                                    
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