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CLEVELAND v. COMMISSIONER

Docket Nos. 85101, 85102.

39 T.C. 657 (1963)

ROBERT W. CLEVELAND AND ANITA H. CLEVELAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ROYAL E. CLEVELAND AND ALVINA D. CLEVELAND, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 10, 1963.

Attorney(s) appearing for the Case

Robert P. Smith, Esq., and Joseph W. Kiernan, Esq., for the petitioners.

Herbert A. Seidman, Esq., and Donald W. Howser, Esq., for the respondent.

HOYT, Judge:

The respondent determined deficiencies in petitioners' income taxes for the years 1953 and 1954, as follows:

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                     Docket No.                      | Calendar |   Amount
                                                     |   Year   |
-----------------------------------------------------|----------|-----------
85101 ---------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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