SIMON v. COMMISSIONER

Docket Nos. 830-77, 831-77, 832-77.

43 T.C.M. 269 (1982)

T.C. Memo. 1982-8

Joseph Simon and Jonnie H. Simon, et al. v. Commissioner.

United States Tax Court.

Filed January 11, 1982.


Attorney(s) appearing for the Case

William S. Duke, One Court Square, Drawer 2148, 36103, Montgomery, Alabama, for the petitioners. Thomas R. Thomas, for the respondent.


Supplemental Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiences in petitioners' Federal income tax for the years and in the amounts as follows:

                     Fiscal Year
     Petitioners       Ended      Deficiencies

  Joseph and Jonnie
    H. Simon ...........1974        $ 4,175
  Warner L. and
    Hazel Mathis .......1974         13,267
  John M. Beard, Jr. ...1974          4,621

On December 27, 1978...

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