Court of Appeals for the Eleventh Circuit March 5, 1984, 83-5392 (Clarence H. O'DOnnell and Georgia G. O'DOnnell v. Commissioner of Internal Revenue Service)

PER CURIAM:

Petitioners, Clarence H. O’Donnell and Georgia G. O’Donnell (taxpayers), appeal from an order of the United States Tax Court granting the government’s motion for partial summary judgment, and from the stipulated .decision entered on February 11, 1983, determining deficiencies in taxpayers’ income tax for 1976 and 1977, in the amounts of $4,500 and $6,500, respectively.