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KOCH v. COMMISSIONER

Docket No. 8953-74.

67 T.C. 71 (1976)

CARL E. KOCH AND PAULA KOCH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 19, 1976.

Attorney(s) appearing for the Case

Michel G. Emmanuel and James O. Fergeson, Jr., for the petitioners.

Robert J. Shilliday, Jr., for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1964 through 1971 in the amounts as follows:

TYE Dec.31—                       Deficiency

   1964 ......................    $22,807.60
   1965 ......................     22,887.00
   1966 ......................     27,897.00
   1967 ......................      6,625.00
   1968 ......................    $20,007.00
   1969...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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