O'CONNOR v. COMMISSIONER

Docket Nos. 3483-78-3485-78, 381-79.

78 T.C. 1 (1982)

ROBERT G. O'CONNOR AND MARY A. O'CONNOR, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 4, 1982.


Attorney(s) appearing for the Case

Kenneth L. Campbell, for the petitioners in docket Nos. 3483-78, 3484-78, and 3485-78.

James T. O'Hare, William Waller, and Teresa H. Johnson, for the petitioners in docket No. 381-79.

Vallie C. Brooks, for the respondent.


GOFFE, Judge:

The above docketed cases were consolidated for trial, briefs, and opinion because their issues for decision involve a common transaction. The Commissioner determined deficiencies in Federal income tax together with additions to such tax as follows:

                 TYE                                      Additions to tax   
Docket No.     Dec. 31Deficiency     Sec...

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