GRAHAM v. COMMISSIONER

Docket Nos. 7603-80, 7604-80.

82 T.C. 299 (1984)

THOMAS A. GRAHAM AND ELIZABETH GRAHAM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MERIDIAN ENGINEERING, INC. OF PENNSYLVANIA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 27, 1984.


Attorney(s) appearing for the Case

Leonard J. Bucki and Dennis L. Cohen, for the petitioners.

Eugene J. Wien, for the respondent.


OPINION

PARKER, Judge:

Respondent has determined the following deficiencies in and additions to these petitioners' Federal income taxes:

Docket No.   Year   Deficiency   Sec. 6653(b)1

 7603-80     1969     $34,301       $17,151
 7603-80     1970      62,689        31,345
 7603-80     1971      64,849        32,425
 7603-80     1972      28,513        14,256

 7604-80    ...

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