HERMAN v. COMMISSIONER

Docket Nos. 344-82, 345-82, 347-82, 450-82, 709-82, 715-82, 746-82, 751-82, 1753-82, 2019-82, 2597-82, 9154-82, 9161-82, 14689-82.

84 T.C. 120 (1985)

CARL HERMAN AND HARRIETT HERMAN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 30, 1985.


Attorney(s) appearing for the Case

Terence Heaney, for the petitioners.

William Halley and Matthew Magnone, for the respondent.


PANUTHOS, Special Trial Judge:

These consolidated cases were heard pursuant to the provisions of section 7456(d)2 and General Order No. 8 of this Court, 81 T.C. XXIII (1983).

Respondent issued statutory notices of deficiency in these consolidated cases which determined deficiencies in petitioners' 1977 Federal income taxes as follows:

Docket No.              Deficiency

  344-82  ...............

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