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GUYER v. COMMISSIONER

Docket Nos. 12778-82, 13289-82, 13290-82, 13291-82, 13292-82.

49 T.C.M. 1376 (1985)

T.C. Memo. 1985-210

Arden G. Guyer and Carolyn Guyer, et al. v. Commissioner.

United States Tax Court.

Filed May 1, 1985.

Attorney(s) appearing for the Case

James Prince, for the petitioners in docket No. 12778-82. James Holloman, Jr., 110 North Robinson, Oklahoma City, Okla., for the petitioners in docket Nos. 13289-82, 13290-82, 13291-82, and 13292-82. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in Federal income tax and additions to tax as follows:

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                                                Tax Year                             Sec. 6653(a)2
     Docket No.        Petitioner                 Ended       ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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