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JACKSON v. COMMISSIONER

Docket Nos. 3917-79, 7797-79.

44 T.C.M. 1213 (1982)

T.C. Memo. 1982-556

Gaylon C. Jackson and Lucille A. Jackson v. Commissioner.

United States Tax Court.

Filed September 23, 1982.

Attorney(s) appearing for the Case

Michael E. Zadan, 110 West "C" St., San Diego, Calif., for the petitioners. James J. Posedel, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years and in the amounts as follows:

                     Deficiencies
  Tax Year Ended          in
   December 31       Income Tax

    1971 ............. $ 1,020
    1972 .............     591
    1973 .............   1,120
    1974 ............. $ 6,576
    1975 .............   9,141
    1976 .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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