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AMIS v. COMMISSIONER

Docket Nos. 17251-81, 22572-81, 10878-82, 11601-82.

49 T.C.M. 281 (1984)

T.C. Memo. 1984-642

John C. Amis, Jr. and Gemae Amis, et al. v. Commissioner.

United States Tax Court.

Filed December 10, 1984.

Attorney(s) appearing for the Case

John C. Amis, Jr., pro se, Fort Myers, Fla. Stephen R. Takeuchi and Willie Fortenberry, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1977 and 1978 as follows:

                        Calendar
  Petitioners             Year        Deficiency

  John C. Amis, Jr. and   1977        $63,881.70
  Gemae Amis
  John C. Amis, Jr. and   1978          9,852.32
    Gemae Amiis
  Amey and Monge, Inc.    1977         42,086.00
  Amey...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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