FOSTER v. COMMISSIONER

Docket Nos. 19932-94, 19934-94, 10669-95.

71 T.C.M. 3181 (1996)

T.C. Memo. 1996-276

Leslie R. Foster and Mattie J. Foster, et al. v. Commissioner.

United States Tax Court.

Filed June 13, 1996.


Attorney(s) appearing for the Case

Leonard Lanny Leighton, San Antonio, Tex., for the petitioners.2 Joni D. Larson, for the respondent.


MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined the following deficiencies in the 1993 Federal income taxes of Leslie R. Foster (Leslie) and Mattie J. Foster (Mattie), Charles W. Payne (Charles) and Carole B. Payne (Carole), and Wayne G. Smith (Wayne) and Marie Smith (Marie):

                                 Docket No.   Deficiency

Leslie and Mattie Foster .....    19932-94     $16,303
Charles and Carole Payne ....

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