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  5. 47 T.C.M. 340 (1983)
 

ROBY v. COMMISSIONER

Docket Nos. 10218-80, 4033-81, 4034-81, 4035-81, 4036-81, 4037-81, 4038-81, 4039-81, 4040-81.

47 T.C.M. 340 (1983)

T.C. Memo. 1983-688

H. Patricia Roby, et al. v. Commissioner.

United States Tax Court.

Filed November 21, 1983.

Attorney(s) appearing for the Case

Michael R. Becker and Sharon L.R. Miller, 250 East Broad St., Columbus, Ohio, for the petitioners. Robert J. Kastl, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined the following deficiencies in Federal income tax in these consolidated cases:

                        Docket
       Name              No.      Year    Amount

  H. Patricia Roby    10218-80    1976   $   326.65
                                  1977       354.33
  Marvin Stockwell     4033-81    1975   $11,854.00
  and Ester Stockwell             1976     8,198...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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