OMAN v. COMMISSIONER

Docket Nos. 18878-82, 18879-82, 23803-82.

48 T.C.M. 499 (1984)

T.C. Memo. 1984-357

Stirton Oman, Jr. and Shelby B. Oman v. Commissioner.

United States Tax Court.

Filed July 12, 1984.


Attorney(s) appearing for the Case

William Waller, 2100 One Commerce Place, Nashville, Tenn., for the petitioners in docket Nos. 18878-82 and 18879-82.

Marian F. Harrison, 215 Second Ave., North, Nashville, Tenn., for the petitioner in docket No. 23803-82. Vallie C. Brooks and Charles W. Kite, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

                          Calendar
      Petitioners           Year     Deficiency

  Stirton Oman, Jr. and
    Shelby B. Oman ....  1977     $13,475.58
                         1978       9,473.05
  Stirton Oman, Jr. ...  1976       9,213.00
  Linda B. Oman .......  1977       4,377.58
                         1978   ...

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