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BAYLESS v. COMMISSIONER

Docket Nos. 15619-84, 19143-84, 19155-84, 19930-84, 20410-84, 20686-84, 25408-84, 31460-84, 35241-84, 35647-84.

51 T.C.M. 669 (1986)

T.C. Memo. 1986-113

James E. Bayless and Judie S. Bayless, et al. v. Commissioner.

United States Tax Court.

Filed March 24, 1986.

Attorney(s) appearing for the Case

Donald Wolfson and Thomas Paris, for the petitioners. Steven M. Walk, for the respondent.

Memorandum Opinion

WILLIAMS, Judge:

These consolidated cases are before this Court on the parties' cross-motions for summary judgment pursuant to Rule 121.2 There are no genuine issues of material fact and summary judgment is appropriate.

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

        Docket No.           Petitioner...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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