Hawkins v. Commissioner

ALEXIS M. HAWKINS AND ROSEMARY K. HAWKINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hawkins v. Commissioner

Docket No. 4779-78

United States Tax Court

T.C. Memo 1982-451; 1982 Tax Ct. Memo LEXIS 295; 44 T.C.M. (CCH) 715; T.C.M. (RIA) 82451;

August 4, 1982.

Glen L. Norris and George F. Davison, Jr., for the petitioners. Leonard A. Hammes, for the respondent.

KORNER

MEMORANDUM FINDINGS OF FACT AND OPINION

Korner, Judge:* Respondent determined deficiencies in petitioners' Federal income taxes of $33,488 for 1973 and $16,738 for 1974. After concessions made by the parties, the remaining…