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NAKAYAMA v. COMMISSIONER

Docket Nos. 382-71, 383-71.

34 T.C.M. 675 (1975)

T.C. Memo. 1975-143

Carl and Toshi Nakayama v. Commissioner. Joe and Terry Nakayama v. Commissioner.

United States Tax Court.

Filed May 15, 1975.

Attorney(s) appearing for the Case

Towner Leeper, Executive Ctr., 4150 Rio Bravo, El Paso, Tex., for the petitioners. Paul Waldman, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners for the designated calendar years in the following amounts:

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        Docket No.              Petitioners                       Year    Deficiency
------------------------------------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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