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KERR v. COMMISSIONER

Docket Nos. 9977-76, 10112-76.

40 T.C.M. 549 (1980)

T.C. Memo. 1980-226

Edmund H. Kerr and Loretta Kerr v. Commissioner. Julius H. Sedlmayr and Jane R. Sedlmayr v. Commissioner.

United States Tax Court.

Filed June 30, 1980.

Attorney(s) appearing for the Case

Elliott Manning, for the petitioners in Dkt. No. 9977-76. William E. Carter, for the petitioners in Dkt. No. 10112-76. Jack H. Klinghoffer, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes1 as follows:

Petitioner                      Year    Deficiency

Edmund H. Kerr and
  Lorretta Kerr ..............  1973     $2,434
Julius H. Sedlmayr and .......  1972      2,217
  Jane R. Sedlmayr2 .....  1973      2,440

The sole remaining issue...

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