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RODEBAUGH v. COMMISSIONER

Docket Nos. 4913-70 — 4920-70.

33 T.C.M. 169 (1974)

T.C. Memo. 1974-36

Ruth C. Rodebaugh, et al. v. Commissioner.

United States Tax Court.

Filed February 6, 1974.

Attorney(s) appearing for the Case

Albert B. Arbaugh, 1200 Harter Bank Bldg., Canton, Ohio, for the petitioners. John P. Graham, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:*

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income tax and additions to the tax under section 6651(a).2

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Docket                                                    Taxable...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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