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LANGLEY v. COMMISSIONER

Docket Nos. 8198-80, 8205-80.

44 T.C.M. 746 (1982)

T.C. Memo. 1982-460

James A. Langley v. Commissioner. Craig W. O'Riley and Sandra K. O'Riley v. Commissioner.

United States Tax Court.

Filed August 5, 1982.

Attorney(s) appearing for the Case

Kevin M. Abel, Dennis W. Johnson, and Steven E. Zumbach, 2000 Financial Center, Des Moines, Iowa, for the petitioners. Jack Forsberg, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in these consolidated cases:

  Docket
   No.          Petitioner(s)          Year    Deficiency

  8198-80    James A. Langley .....    1977     $266
  8205-80    Craig W. O'Riley and
             Sandra K. O'Riley ....    1976     $393
                                       1977     $174

The only issue for decision is whether...

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