GRAF v. COMMISSIONER

Docket Nos. 7888-80, 9149-80.

80 T.C. 944 (1983)

WERNER GRAF AND MARGUERITE GRAF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MOHAMMAD AND RASHIDA SHAFI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 18, 1983.


Attorney(s) appearing for the Case

Nelson S. Weine, for the petitioners.

Robert R. Rubin and James F. Kidd, for the respondent.


OPINION

FAY, Judge:

Respondent determined the following deficiencies in petitioners' 1977 Federal income tax:

               Docket No.                Deficiency

                7888-80 .............    $33,841.00
                9149-80 .............     20,771.22

These cases are consolidated for purposes of trial, briefing, and opinion. Petitioners in docket No. 9149-80 are presently before the Court on...

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