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BROWN v. COMMISSIONER

Docket Nos. 1859-74, 1861-74.

36 T.C.M. 77 (1977)

T.C. Memo. 1977-15

James Brown and Phyllis Brown v. Commissioner. Carl Haab and Joan Haab v. Commissioner.

United States Tax Court.

Filed January 24, 1977.

Attorney(s) appearing for the Case

John L. Carey, Sixth Floor, First Bank Bldg., South Bend, Ind., for the petitioners. Mark E. O'Leary, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in Federal income taxes in these consolidated cases as follows:

  Docket No.             Year    Deficiency

  1859-741 ............ 1969    $2,870.62
                         1970     3,288.24
  1861-742 ............ 1966    $1,417.27
                         1970     1,922.90

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