COLE v. COMMISSIONER

Docket Nos. 86783, 86785, 86786.

21 T.C.M. 1522 (1962)

T.C. Memo. 1962-287

John D. Cole and Eileen M. Cole, et al. v. Commissioner.

United States Tax Court.

Filed December 3, 1962.


Attorney(s) appearing for the Case

Paul J. Buckley, Esq., 701 Third Nat'l Bldg., 32 N. Main St., Dayton, Ohio, for the petitioners. Donald P. Krainess, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the several petitioners, as follows:

                             Taxable
Docket                       calendar
  No.        Petitioner        year     Deficiency

86783    John D. Cole and      1955     $10,860.91
          Eileen M. Cole ...   1956      14,284.93
86785    Harold F. Layer and   1955       7,399.39
    ...

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