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STEINER v. COMMISSIONER

Docket Nos. 17355-79, 17356-79.

41 T.C.M. 1392 (1981)

T.C. Memo. 1981-212

Milton C. Steiner v. Commissioner. Norma D. Steiner v. Commissioner.

United States Tax Court.

Filed April 28, 1981.

Attorney(s) appearing for the Case

Harvey J. Eger, 700 Fifth Ave., Bldg., Pittsburgh, Pa., for the petitioners. Edward J. Laubach, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in petitioners' Federal income taxes:

 Milton C. Steiner, Dkt. No. 17355-79

  Year                  Deficiency

  1972 ................ $19,352.13
  1973 ................   4,551.97
  1974 ................   7,940.00
  1975 ................   9,031.00

 Norma D. Steiner, Dkt. No. 17356-79

  Year    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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