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SANDERS v. COMMISSIONER

Docket Nos. 9622-77, 9623-77.

75 T.C. 157 (1980)

H. KENDRICK SANDERS AND BARBARA F. SANDERS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT F. BRUCE BACH AND BEVERLY J. BACH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 21, 1980.

Attorney(s) appearing for the Case

Wayne M. Bach, for the petitioners.

John S. Ball and Michael R. Moore, for the respondent.

FORRESTER, Judge:

In these consolidated cases respondent has determined deficiencies in petitioners' Federal income tax as follows:

                                      Docket
        Petitioner                      No.     Year     Deficiency

 H. Kendrick Sanders and
  Barbara F. Sanders ...........     9622-77    1973      $1,397
                              ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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