OFRIA v. COMMISSIONER

Docket Nos. 12304-77, 12305-77, 12306-77, 4671-78.

77 T.C. 524 (1981)

CARMELO V. OFRIA AND MARJORIE P. OFRIA, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 31, 1981.


Attorney(s) appearing for the Case

Burton L. Williams, for the petitioners.

Charles W. Maurer, Jr., for the respondent.


RAUM, Judge:

The Commissioner determined the following deficiencies with respect to petitioners' 1972, 1973, and 1974 income taxes:

   Docket No.        Petitioner             Year     Deficiency

   12304-77       Carmelo V. and
                   Marjorie P. Ofria ---------- 1972     $18,074.05
   4671-78                  do ---------------- 1973      47,567.43
                                                1974...

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