PACKARD v. COMMISSIONER

Docket Nos. 524-73-526-73.

63 T.C. 621 (1975)

RONALD C. PACKARD AND ROMA JEAN PACKARD, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 11, 1975.


Attorney(s) appearing for the Case

C. R. Gang-Nath, for the petitioners.

Stephen B. Zorick, Jr., for the respondent.


DRENNEN, Judge:

In these cases, which were consolidated for trial and opinion, respondent determined the following deficiencies in petitioners' income tax:

Docket No.           Petitioner           Year      Deficiency

 524-73        Ronald C. Packard and      1968        $696
                 Roma Jean Packard        1969         806
 525-73        Floyd L. Packard and       1968         618
                 Alice...

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