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SAMIS v. COMMISSIONER

Docket Nos. 7162-78, 7163-78, 7164-78.

76 T.C. 609 (1981)

JAMES M. SAMIS AND SHIRLEY A. SAMIS, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 20, 1981.

Attorney(s) appearing for the Case

Harold D. Hines and Max H. Lawrence, for the petitioners.

Juandell D. Glass, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' income taxes as set forth below:

                                                      Year ended      Deficiency
James M. and Shirley A. Samis -------------------    Dec. 31, 1972    $12,205.00
William L., Jr., and Marjorie Howard ------------    Dec. 31, 1972      3,003.00
Estate of J. Howard Edmondson, deceased,
 Jeanette Edmondson, executrix...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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