ERVIN v. COMMISSIONER

Docket Nos. 22079-97, 22080-97, 22081-97.

83 T.C.M. 1753 (2002)

T.C. Memo. 2002-134

Sam Ervin and Ella M. Ervin, et al. v. Commissioner.

United States Tax Court.

Filed May 30, 2002.


Attorney(s) appearing for the Case

Thomas P. Ollinger, Jr., for the petitioners.

Charles Pillitteri and Alan Friday, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined that petitioners are liable for deficiencies in Federal income tax for 1994 as follows:

       Petitioners                            Deficiency

       Sam and Ella M. Ervin ...............    $97,982
       Alfred Hudson .......................     97,440
       Hawthorne and Vivian H. Echols ......

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