1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 35 T.C.M.
  5. 35 T.C.M. 243 (1976)
 

DRUMMOND v. COMMISSIONER

Docket Nos. 286-68, 362-68.

35 T.C.M. 243 (1976)

T.C. Memo. 1976-55

Robert W. Drummond v. Commissioner. Lois B. Drummond v. Commissioner.

United States Tax Court.

Filed February 26, 1976.

Attorney(s) appearing for the Case

David N. Bressler, for the petitioner in docket No. 286-68. Morris H. Sheer, 612 Two Penn Central Plaza, Philadelphia, Pa., for the petitioner in docket No. 362-68. Gerald V. May, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the year 1964 as follows:

Docket
No.         Petitioner        Deficiency

286-68   Robert W. Drummond   $14,689.77
362-68   Lois B. Drummond       4,715.48

These two cases were consolidated for trial, briefing, and opinion. We must decide three issues:1

(1) Whether...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases