NAEGLE v. COMMISSIONER

Docket Nos. 2337-63, 2662-63.

24 T.C.M. 1099 (1965)

T.C. Memo. 1965-212

Grant E. Naegle v. Commissioner. Norma C. Naegle v. Commissioner.

United States Tax Court.

Filed August 6, 1965.


Attorney(s) appearing for the Case

William McRae, First National Bank Bldg., Phoenix, Ariz., for the petitioners. Eugene H. Ciranni, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies against the petitioners in these consolidated cases for the years and in the amounts as follows:

  Name of Petitioner      Docket
                            No.     Year    Deficiency

  Grant E. Naegle....    2337-63    1956    $16,160.34
                                    1960        540.96
  Norma C. Naegle....    2662-63    1959      1,134.58...

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