PETRICH v. COMMISSIONER

Docket Nos. 3989-78, 3990-78, 3991-78.

40 T.C.M. 303 (1980)

T.C. Memo. 1980-161

Kurt Petrich, et al v. Commissioner.

United States Tax Court.

Filed May 5, 1980.


Attorney(s) appearing for the Case

Jesse H. Petrich, 1090 Dexter Horton Bldg., Seattle, Wash., for the petitioners. Matthew W. Stanley, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner, in his statutory notices of deficiency, determined the following deficiencies in Federal income tax against petitioners:

    Docket No.            Petitioner                   Taxable Year   Deficiency in Tax

     3989-78    Kurt Petrich .........................     1974           $  432.45
                                                           1975            2...

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