PRITCHETT v. COMMISSIONER

Docket Nos. 14586-81, 18127-81, 18128-81, 18477-81, 27413-82.

85 T.C. 580 (1985)

JERRY E. PRITCHETT AND PATRICIA D. PRITCHETT, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 24, 1985


Attorney(s) appearing for the Case

Marc Marmaro and Michael Constas, for the petitioners.

Karl D. Zufelt, for the respondent.


JACOBS, Judge:

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income taxes:

Docket No.           Petitioners           Taxable year      Deficiency

 14586-81      Jerry E. Pritchett               1977          $33,336
                 and Patricia D. Pritchett
 18127-81      Donald R. Clifford               1977            3,270
                 and Joyce K...

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