CARLSON v. COMMISSIONER

Docket No. 17491-79.

79 T.C. 215 (1982)

LAURENCE M. CARLSON AND PHYLLIS W. CARLSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 9, 1982.


Attorney(s) appearing for the Case

Scott L. Simpson and Richard Kuhling, for the petitioners.

Jeannette A. Cyphers, for the respondent.


IRWIN, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

       Year                     Deficiency

       1971 ...............        $209
       1972 ...............       1,965
       1973 ...............       2,534
       1974 ...............      $8,726
       1975 ...............      12,486
       1976 ...............       3,598

Following a concession by petitioners...

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