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BEHREND v. COMMISSIONER

Docket Nos. 82757, 82758.

20 T.C.M. 327 (1961)

T.C. Memo. 1961-64

Alvin A. Behrend and Rose Behrend v. Commissioner. Maxwell A. Behrend and Nettie Behrend v. Commissioner.

United States Tax Court.

Filed March 8, 1961.

Attorney(s) appearing for the Case

Harold Leventhal, Esq., and Leonard N. Bebchick, Esq., for the petitioners. Joseph N. Ingolia, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

In these consolidated proceedings respondent determined deficiencies in income tax for the calendar years 1954 and 1955, as follows:

         Petitioner                             Dkt. No.   Year    Deficiency

  Alvin A. and Rose Behrend ..................    82757    1954    $3,592.19
  Alvin A. and Rose Behrend ..................    82757    1955     3,686.41
  Maxwell A. and Nettie...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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