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PROGRESSIVE ENGINEERING, INC. v. COMMISSIONER

Docket Nos. 2956-73, 2957-73.

34 T.C.M. 411 (1975)

T.C. Memo. 1975-82

Progressive Engineering, Inc. v. Commissioner. Kenneth P. Swanson and Grayce F. Swanson v. Commissioner.

United States Tax Court.

Filed March 31, 1975.

Attorney(s) appearing for the Case

David R. Andelman, One State St., Boston, Mass., and Jonathan J. Margolis, for the petitioners. Barry J. Laterman, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

                                 1969         1970

Progressive Engineering,
 Inc. (taxable year ending
 10/31) ...................   $ 6,589.00   $3,161.00
Kenneth P. Swanson and
 Grayce F. Swanson
 (calendar year) .........     40,949.85    2,606.82

The issues for decision are whether...

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