HARRINGTON v. COMMISSIONER

Docket No. 13993-82.

48 T.C.M. 837 (1984)

T.C. Memo. 1984-428

Dennis C. Harrington and Trese M. Harrington v. Commissioner.

United States Tax Court.

Filed August 9, 1984.


Attorney(s) appearing for the Case

Dennis C. Harrington, pro se, Allison Park, Pa. and Robert T. Schwer, for the petitioners. Michael A. Yost, Jr. and Frank A. Falvo, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined the following deficiencies against petitioners for their tax years 1972, 1975, 1976, 1978, 1979 and 1980:

  Tax year ended       Deficiency

  December 31, 1972    $ 6,834.00
  December 31, 1975     14,140.22
  December 31, 1976     14,671.94
  December 31, 1978     25,592.88
  December 31, 1979     13,195.32
...

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