HOCK v. COMMISSIONER

Docket Nos. 6379-76, 7742-77, 12326-77, 6772-78.

54 T.C.M. 406 (1987)

T.C. Memo. 1987-444

William G. Hock and Mildred L. Hock, et al. v. Commissioner.

United States Tax Court.

Filed September 2, 1987.


Attorney(s) appearing for the Case

Brad S. Ostroff, 702 E. Osborn Rd., Phoenix, Arizona, and Stephen E. Silver, for the petitioners (Hock) in docket Nos. 6379-76, 7742-77, 6772-78. David L. Haga, for the petitioners (Cooper) in docket Nos. 7742-77, 6772-78. A. Jerry Busby, for the petitioners (Lindner) in docket Nos. 6379-76, 7742-77, 6772-78 and petitioners (Richard and Rachelle Giorza) in docket No. 6379-76. Florence L. Mercer, pro se. Paul W. Mercer, Sr., pro se. Hubert E. Kelly, for the petitioners (Kron) in docket No. 12326-77. Stephen J. Waller and Martha Combellick, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

In these consolidated cases, respondent determined deficiencies and additions to tax in petitioners' Federal income tax as follows:

                                                                           Additions to Tax
   Petitioner                                Year   Deficiencies   6653(a)2   6651(a)(1)   6654...

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