ADNEY v. COMMISSIONER

Docket Nos. 16668-79, 16670-79.

45 T.C.M. 971 (1983)

T.C. Memo. 1983-135

Lynn Adney and Linda Adney v. Commissioner. Gary M. Cooper and Carol A. Cooper v. Commissioner.

United States Tax Court.

Filed March 15, 1983.


Attorney(s) appearing for the Case

Gary M. Cooper, for the petitioners. Alan J. Pinner, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure; the stipulation of facts and exhibits attached thereto are incorporated herein by this reference. Many of the facts set forth herein are based upon examination of the exhibits and were not set out in the stipulation.

Respondent determined a deficiency of $2,133 in petitioners Lynn and Linda...

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