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STIRLING v. COMMISSIONER

Docket Nos. 259-68, 260-68.

29 T.C.M. 215 (1970)

T.C. Memo. 1970-49

John E. Stirling and Elizabeth K. Stirling v. Commissioner. John P. Horton and Jean A. Horton v. Commissioner.

United States Tax Court.

Filed February 24, 1970.

Attorney(s) appearing for the Case

Arthur L. Nims, III and Charles R. Merrill, 550 Broad St., Newark, N. J., for the petitioners. Aleksandrs V. Laurins, for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined the following income tax deficiencies for the calendar year 1963 in these consolidated cases:

           Petitioners                  Docket    Deficiency

  John E. and Elizabeth K.
    Stirling .......................    259-68    $83,843.46
  John P. and Jean A. Horton .......    260-68    $81,418.16

Certain issues involving small amounts of these deficiencies have been...

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