NEESE v. COMMISSIONER

Docket Nos. 3283-62, 3284-62, 3285-62, 3286-62.

23 T.C.M. 1748 (1964)

T.C. Memo. 1964-288

Elbert H. Neese, Jr., and Margaret K. Neese, et al. v. Commissioner.

United States Tax Court.

Filed November 4, 1964.


Attorney(s) appearing for the Case

Hiram M. Nowlan, 17 N. Franklin St., Janesville, Wis., for the petitioners. Rex A. Guest, for the respondent.


Memorandum Opinion

FAY, Judge:

The Commissioner determined deficiencies in petitioners' income taxes as follows:

  ------------------------------------------------------------------------------------------------
                                                                        Taxable Year
  Docket No.     Petitioner                                                 Ended        Amount
  -----------------------------------------------...

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