Barrer v. Commissioner

FAITH BARRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROGER A. BARRER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barrer v. Commissioner

Docket Nos. 6848-78, 13632-78.

United States Tax Court

T.C. Memo 1981-256; 1981 Tax Ct. Memo LEXIS 486; 41 T.C.M. (CCH) 1582; T.C.M. (RIA) 81256;

May 27, 1981.

Faith Barrier, pro se in dkt. No. 6848-78.

Harold H. Newman, in dkt. No. 13632-78.

Shlomo A. Beilis, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: By statutory notices, respondent determined the following deficiencies in petitioners' Federal…