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BAER v. COMMISSIONER

Docket No. 91653.

22 T.C.M. 1121 (1963)

T.C. Memo. 1963-223

James R. Baer and Vera I. Baer v. Commissioner.

United States Tax Court.

Filed August 21, 1963.

Attorney(s) appearing for the Case

Charles E. Prieve and John A. Meyer, for the petitioners. William J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' income tax for the taxable years and in the amounts set forth below:

  Taxable Year             Deficiency

     1955 ...............  $55,782.04
     1956 ...............   61,106.16
     1957 ...............   61,459.60
     1958 ...............   71,469.23

Certain adjustments have been stipulated by the parties. The issues...

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