United States Tax Court August 31, 1981, Docket Nos. 12304-77, 12305-77, 12306-77, 4671-78 (Ofria v. Commissioner)

lead-opinion

Raum, Judge:

The Commissioner determined the following deficiencies with respect to petitioners’ 1972, 1973, and 1974 income taxes:

Docket No. Petitioner Year Deficiency

12304-77 Carmelo V. and

Marjorie P. Ofria. 1972 $18,074.05

4671-78 do. 1973 47,567.43

1974 27,355.28

12305-77 James M. and Grace

C. Ofria. 1972 22,182.47

1973 43,760.36

1974 29,556.18

12306-77 Constance Ofria2 .