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STOLTZFUS v. COMMISSIONER

Docket Nos. 3827-67 and 3828-67.

29 T.C.M. 1610 (1970)

T.C. Memo. 1970-337

Morris A. Stoltzfus and Ruth E. Stoltzfus v. Commissioner. M. A. Stoltzfus, Inc. v. Commissioner.

United States Tax Court.

Filed December 10, 1970.

Attorney(s) appearing for the Case

Howell C. Mette, State Street Bldg., 500 North 3rd St., P. O. Box 727, Harrisburg, Pa., and Charles B. Zwally, for the petitioners. Stephen P. Cadden, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

The Commissioner determined deficiencies in the individual petitioners' income taxes as follows:

  Calendar
   Year                     Deficiency

  1961 .................   $ 4,451.55
  1962 .................    42,757.21
  1963 .................    85,793.92

He also determined deficiencies in the income taxes of petitioner-corporation in the following amounts:

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