Huber v. Commissioner

PAUL O. HUBER and MARY J. HUBER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Huber v. Commissioner

Docket Nos. 15839-82, 24632-82, 26291-82, 30215-82.

United States Tax Court

T.C. Memo 1984-593; 1984 Tax Ct. Memo LEXIS 79; 49 T.C.M. (CCH) 57; T.C.M. (RIA) 84593;

November 9, 1984.

John P. Sampson, for the petitioners.

Joel A. Lopata, for the respondent.

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined deficiencies in petitioners' Federal income tax as follows:

Petitioners

Year

Deficiency

Paul O. Huber and

1977

$1,749.00

Mary J. Huber

Phillip O. Boyer and

1977