MORRIS v. COMMISSIONER

Docket Nos. 2240-84, 15031-84, 15296-84, 34605-84, 40583-84, 4548-85.

52 T.C.M. 1304 (1987)

T.C. Memo. 1987-7

Rodney D. and Judith E. Morris, et al., v. Commissioner.

United States Tax Court.

Filed January 6, 1987.


Attorney(s) appearing for the Case

Jonathan A. Brod, 1800 Avenue of the Stars, Los Angeles, Calif. and Debra L. Bowen, for the petitioners. Joyce L. Sugawara, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Petitioner             Docket No.     Year       Deficiency

  Rodney D. and            2240-84      1981         $1,249
  Judith E. Morris
  Gordon B. and           15031-84      1980          4,559
  Martha J. Barrett       40583-84      1981          6,082
  Bennie Ward...

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