HUNTER v. COMMISSIONER

Docket Nos. 12185-83, 29654-83.

50 T.C.M. 67 (1985)

T.C. Memo. 1985-271

Robert M. Hunter and Linda M. Hunter v. Commissioner.

United States Tax Court.

Filed June 5, 1985.


Attorney(s) appearing for the Case

E. J. Ball, Kenneth R. Mourton, and Stephen E. Adams, One Mcllroy Plaza, Fayetteville, Ark., for the petitioners. Leroy D. Boyer, for the respondent.


Memorandum Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

     Docket No.             Taxable Year     Deficiency

     29654-83................ 1977           $  4,859
     29654-83................ 1978             18,407
     12185-83................ 1979              4,262
     12185-83................ 1980             47...

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