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PERROTTO v. COMMISSIONER

Docket Nos. 8062-74, 8063-74.

36 T.C.M. 464 (1977)

T.C. Memo. 1977-99

Joseph Perrotto and Mary Perrotto v. Commissioner. Crystal Motor Lodge, Inc. v. Commissioner.

United States Tax Court.

Filed April 6, 1977.

Attorney(s) appearing for the Case

Daniel J. O'Hern, 103 E. Front St., Red Bank, N.J. 07701, for the petitioners. Bernard S. Mark, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

        Petitioner                         Taxable Year Ending    Deficiency

  Joseph and Mary Perrotto ..............   December 31, 1970    $   481.42
  Crystal Motor Lodge, Inc. .............   October 31, 1970      12,493.04

Because of concessions made by the parties, only...

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