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MAIXNER v. COMMISSIONER

Docket Nos. 70882, 70883.

33 T.C. 191 (1959)

FRANK O. MAIXNER AND LOUISE M. MAIXNER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CLEMENT KUBICEK, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 30, 1959.

Attorney(s) appearing for the Case

Louis J. Moriarty, Esq., for the petitioners.

Robert A. Roberts, Esq., for the respondent.

FISHER, Judge:

These proceedings were consolidated on the basis of agreement of counsel. They involve deficiencies in income tax determined by respondent for the taxable years 1954 and 1955 as follows:

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           Docket No.         |                Name petitioners                  | Year | Deficiency in
                              |     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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