PIERCE v. COMMISSIONER

Docket Nos. 990-64, 3103-64.

28 T.C.M. 1 (1969)

T.C. Memo. 1969-1

Amor F. Pierce and Ida Mae Pierce v. Commissioner.

United States Tax Court.

Filed January 6, 1969.


Attorney(s) appearing for the Case

Thaddeus Rojek and William Lee McLane, 2101 Connecticut Ave., N. W., Washington, D. C., for the petitioners. Edward H. Boyle, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in petitioners' income tax as follows:

  Docket
  Number           Year   Deficiency

  990-64 ........  1955   $17,582.21
                   1956    16,025.67
                   1957    14,495.19
                   1958    27,676.97
                   1959    23,732.00
  3103-64 .......  1960   $16,322.00
                   1961    32,758.00...

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