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  5. 48 T.C.M. 1050 (1984)
 

HOMES BY AYRES v. COMMISSIONER

Docket Numbers: 1160-81, 1387-81, 1388-81, 1389-81.

48 T.C.M. 1050 (1984)

T.C. Memo. 1984-475

Homes by Ayres, Niguel Interiors, Tustin Village, Inc., Frank H. Ayres and Son Construction Co., Newport Shores Builders, Ayres Realty and Chuck's Framing, Inc., et al. v. Commissioner.

United States Tax Court.

Filed September 5, 1984.

Attorney(s) appearing for the Case

Paul Frederic Marx, 4000 MacArthur Boulevard, Newport Beach, Calif., for the petitioners. James M. Kamman, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined the following deficiencies in the petitioners' Federal income taxes:

____________________________________________________________________________________
  Docket No.   Petitioner                     Fiscal Year Ended    Deficiency
____________________________________________________________________________________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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