BURGER v. COMMISSIONER

Docket Nos. 1154-62, 1613-62—1615-62.

23 T.C.M. 554 (1964)

T.C. Memo. 1964-92

George M. Burger and Erna Burger, et al. v. Commissioner.

United States Tax Court.

Filed April 13, 1964.


Attorney(s) appearing for the Case

A. F. Rankin, 926 S. 8th St., Manitowoc, Wis., for the petitioners. Dennis J. Conlon, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar year 1959 in the following amounts:

  Docket          Petitioners                Deficiency
    No.

  1154-62    George M. and Erna Burger....   $3,033.15
  1613-62    Walter W. and Catherine
               Burger.....................    2,638.36
  1614-62    Caroline Burger..............    3,622.50
  1615-62    Henry C. Burger...

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