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BECKLEY v. COMMISSIONER

Docket Nos. 5421-72, 5422-72 and 5423-72.

34 T.C.M. 235 (1975)

T.C. Memo. 1975-37

John L. Beckley and Eleanor H. Beckley, et al. v. Commissioner.

United States Tax Court.

Filed February 27, 1975.

Attorney(s) appearing for the Case

Allan Shoopak, 11 Commerce St., Newark, N.J., for the petitioners. Lyndon J. Parker, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

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                                Docket     Taxable
        Petitioners               No.     Year Ending   Deficiency
----------------------------------------------------------------------------
       John L. Beckley            5421-72...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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