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SWITZER v. COMMISSIONER

Docket Nos. 46478, 46479.

13 T.C.M. 840 (1954)

T. C. Memo. 1954-141

Robert C. Switzer and Patricia D. Switzer v. Commissioner. Joseph L. Switzer and Elise deG. Switzer v. Commissioner.

United States Tax Court.

Filed August 26, 1954.

Attorney(s) appearing for the Case

John D. Steele, Esq., Union Commerce Building, Cleveland, Ohio, for the petitioners. John K. Lynch, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax for the calendar years 1949 and 1950 of $1,583.54 and $4,331.36, respectively, against petitioners Robert C. Switzer and Patricia D. Switzer in Docket No. 46478, and of $1,510.44 and $4,227.38, respectively, against petitioners Joseph L. Switzer and Elise deG. Switzer in Docket No. 46479.

The petitioners do not contest the adjustments on...

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