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DeWAILLY v. COMMISSIONER

Docket Nos. 900-74, 1215-74.

35 T.C.M. 321 (1976)

T.C. Memo. 1976-71

Harold L. DeWailly v. Commissioner. Rosemary DeWailly v. Commissioner.

United States Tax Court.

Filed March 9, 1976.

Attorney(s) appearing for the Case

F. Kelleher Riess and Jerome J. Reso, Jr., New Orleans, La., for the petitioner in Docket No. 900-74. Harry A. Nowalsky and Lawrence J. Fritz, for the petitioner in Docket No. 1215-74. R. Travis Douglas, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of petitioner, Harold L. DeWailly, in the amount of $1,104.74 for the calendar year 1970. Respondent determined a deficiency in the Federal income tax of petitioner, Rosemary DeWailly, in the amount of $565.90 for the calendar year 1970.1

Some of the issues raised by the pleadings have been disposed of by agreement of the parties...

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