SEAMAN v. COMMISSIONER

Docket Nos. 1235-81-1239-81, 1596-81, 1598-81.

84 T.C. 564 (1985)

JOHN W. SEAMAN, JR., AND BETTYE H. SEAMAN, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 2, 1985.


Attorney(s) appearing for the Case

Elliot I. Miller and Richard S. Kestenbaum, for the petitioners.

Patricia A. Donahue and John Ferrante for the respondent.


STERRETT, Judge:

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

Docket No.          Petitioner          Year   Deficiency

 1235-81     John W. Seaman, Jr.,       1976   $43,451.00
              and Bettye H. Seaman      1977     3,342.98

 1236-81     Bruce A. Samson            1976   130,035.80
       ...

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