THOMAS v. COMMISSIONER

Docket Nos. 7634-83, 7635-83.

47 T.C.M. 1680 (1984)

T.C. Memo. 1984-217

Mary R. Thomas v. Commissioner. Wilber M. Thomas v. Commissioner.

United States Tax Court.

Filed April 25, 1984.


Attorney(s) appearing for the Case

Wilber M. Thomas, for the petitioners. Linda J. Bourquin, for the respondent.


Memorandum Opinion

KÖRNER, Judge:

In these cases, consolidated by order of this Court for the purposes of trial, briefing and opinion, respondent by separate notices of deficiency determined identical amounts of deficiencies in tax and additions to tax against each petitioner for the calendar years 1979 and 1980, as follows:

                          Additions to Tax Under
  Calendar                   Sec.        Sec.
   Years      Deficiency...

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