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FELMANN v. COMMISSIONER

Docket No. 9011-78.

77 T.C. 564 (1981)

JERRY M. FELMANN AND MARJORIE L. FELMANN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 10, 1981.

Attorney(s) appearing for the Case

Bryant R. Burton, for the petitioners.

James D. Vandever, for the respondent.

GOFFE, Judge:

The Commissioner determined the following deficiencies in the Federal income tax of the petitioners:


   Taxable year                  Deficiency

      1969 ---------------------  $4,853
      1970 ---------------------   6,810
      1972 ---------------------   1,059

Due to concessions, the sole issue for our determination is whether petitioners sustained a business...

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