WILSON v. COMMISSIONER

Docket Nos. 10962-84, 10963-84, 10964-84, 10965-84, 10966-84.

51 T.C.M. 811 (1986)

T.C. Memo. 1986-140

Caryn Wilson, et al. v. Commissioner.

United States Tax Court.

Filed April 14, 1986.


Attorney(s) appearing for the Case

Stuart A. Rosenblatt, for the petitioners. William S. Garofalo, for the respondent.


Memorandum Opinion

NIMS, Judge:

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

Docket No.      Petitioner                Year     Deficiency

10962-84     Caryn Wilson                 1978     $4,335.00
                                          1979      1,350.00
10963-84     Jay Scott Levene             1978      8,252.00
                  ...

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