PACKARD v. COMMISSIONER

Docket Nos. 23163-82, 24088-82.

85 T.C. 397 (1985)

SUE B. PACKARD, A.K.A. VIRGINIA S. WAINWRIGHT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RICHARD A. WAINWRIGHT, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 5, 1985.


Attorney(s) appearing for the Case

Sherin V. Reynolds, for the petitioner in docket No. 23163-82.

Kenneth B. Weckstein, for the petitioner in docket No. 24088-82.

Cynthia J. Mattson, for the respondent.


COHEN, Judge:

In these consolidated cases, respondent determined deficiencies in Federal income tax of petitioners as follows:

Petitioner/docket No.      Taxable year     Amount

Sue B. Packard (a.k.a.        1971         $207,421.00
 Virginia S. Wainwright)   FYE 2/1/72      1157,282.24
 Docket No. 23163-82          1972          226,724.00
                              1975            3,193...

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