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ADAMS v. COMMISSIONER

Docket Nos. 21364-81, 23418-81.

082 T.C. 563 (1984)

D. DOYL ADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT LOU ADAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 3, 1984.

Attorney(s) appearing for the Case

James A. Stroud, for the petitioner in docket No. 21364-81.

Donald L. Anderson, Jr., for the petitioner in docket No. 23418-81.

Marty J. Raisanen, for the respondent.

OPINION

NIMS, Judge:

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes:

     Docket No.     Petitioner    Year   Deficiency

     21364-81    D. Doyl Adams   1977   $2,587.91
     23418-81    Lou Adams       1977    2,166.00

The issues for decision are: (1) Whether the community and separate income allocations of D. Doyl Adams' ...

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