HERTSCH v. COMMISSIONER

Docket Nos. 19142-80, 21886-80.

43 T.C.M. 703 (1982)

T.C. Memo. 1982-109

Catherine M. Hertsch v. Commissioner. Rudolph D. Hertsch v. Commissioner.

United States Tax Court.

Filed March 4, 1982.


Attorney(s) appearing for the Case

Michael D. Steinhardt, 222 St. Paul Pl., Baltimore, Md., for the petitioner in docket No. 19142-80. Jeffrey H. Levi, 8767 Satyr Hill Rd., Baltimore, Md., for the petitioner in docket No. 21886-80. Elizabeth S. Henn, 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:

                         Dkt.           Deficiency
   Petitioner             No.     Year

Catherine M. Hertsch   19142-80   1976  $1,226.00
Rudolph D. Hertsch     21886-80   1975   1,728.81
                                  1976   5,047.08
                            ...

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