NIX v. COMMISSIONER

Docket Nos. 12672-78, 12673-78, 12845-78.

44 T.C.M. 105 (1982)

T.C. Memo. 1982-330

Steven M. Nix and Jeri Nix, et al. v. Commissioner.

United States Tax Court.

Filed June 14, 1982.


Attorney(s) appearing for the Case

David S. Elkouri and Patrick J. Regan, Suite 1400 Vickers, Wichita, Kan., for the petitioners. Juandell D. Glass, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in petitioners' Federal income taxes for the year 1976:

     Petitioners        Docket No.    Deficiency

  Steven M. Nix and
    Jeri Nix ........   12672-78     $ 5,325.13
  Phillip E. Nix ....   12673-78         503.66
  Loren D. Nix and
  Donna L. Nix ......   12845-78      16,736.28

Respondent...

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