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PENROD v. COMMISSIONER

Docket Nos. 2484-84-2486-84.

88 T.C. 1415 (1987)

ROBERT A. PENROD, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 27, 1987.

Attorney(s) appearing for the Case

John Tyler, Lawrence E. Newlin, and Eric S. Chofnas, for the petitioners.

Rodney J. Bartlett and Brett J. Miller, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes as follows:

Petitioner             Year   Deficiency

Robert A. Penrod       1973    $7,669.92
                       1974    11,133.58
                       1975   482,808.43
                       1976   149,896.00
                       1977    13,174.00
Ronald L. Peeples      1975    63,904.30
and Carol A. Peeples ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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