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SHAFFER v. COMMISSIONER

Docket Nos. 78708, 78765.

19 T.C.M. 978 (1960)

T.C. Memo. 1960-186

Stanley Shaffer and Frances Shaffer, Husband and Wife v. Commissioner. George Lindsey and Tilda Lindsey, Husband and Wife v. Commissioner.

United States Tax Court.

Filed September 12, 1960.

Attorney(s) appearing for the Case

George E. Link, Esq., 111 Sutter Street, San Francisco, Calif., for the petitioners. Donald G. Daiker, Esq., and Aaron S. Resnik, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined deficiencies in the income taxes of the petitioners for the years and in the amounts as follows:

  Docket
    No.           Petitioner       Year    Deficiency

   78708    Stanley Shaffer and    1953    $ 1,242.05
              Frances Shaffer      1954      7,832.51
                                   1955     14,951.31
   78765    George Lindsey and     1953...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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