GRAHAM v. COMMISSIONER

Docket Nos. 12159-79, 17530-80.

43 T.C.M. 15 (1981)

T.C. Memo. 1981-692

Harold E. Graham v. Commissioner. Mary Jo Graham v. Commissioner.

United States Tax Court.

Filed December 3, 1981.


Attorney(s) appearing for the Case

Richard Z. Kabaker, P.O. Box 2838 Madison, Wis., for the petitioner in docket No. 12159-79. Daniel T. Hardy, for the petitioner in docket No. 17530-80. Mark D. Petersen, for the respondent.


Memorandum Opinion

EKMAN, Judge:

Respondent determined a deficiency of $996.00 in petitioner Harold E. Graham's Federal income tax for 1976. Respondent also determined a deficiency of $2,397.00 in petitioner Mary Jo Graham's Federal income tax for 1976. The cases were consolidated for trial. Due to concessions by the parties, the sole issues remaining for decision are: (1) whether $500 monthly payments made by petitioner Harold E. Graham to petitioner Mary...

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