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DWYER v. COMMISSIONER

Docket No. 1793-69.

32 T.C.M. 266 (1973)

T.C. Memo. 1973-61

William E. Dwyer and Cecilia Dwyer v. Commissioner.

United States Tax Court.

Filed March 19, 1973.

Attorney(s) appearing for the Case

Frank R. Saletri, for the petitioners. Richard W. Janes, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined the following deficiencies in petitioners' income tax:

    Year               Deficiency

    1963 ............  $2,153.18
    1964 ............   6,539.00
    1965 ............     901.00
    1966 ............     270.00

The only issue remaining for decision is whether petitioner William E. Dwyer, an insurance claims adjuster, directed renovation business to a certain...

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