ROMANO v. COMMISSIONER

Docket Nos. 1263-65 — 1267-65, and 1269-65.

26 T.C.M. 368 (1967)

T.C. Memo. 1967-71

Joseph Romano and Mary Romano, et al. v. Commissioner.

United States Tax Court.

Filed April 7, 1967.


Attorney(s) appearing for the Case

Woolvin Patten and Leon C. Misterek, 1140 Washington Bldg., 1425 Fourth Ave., Seattle, Wash., for the petitioners. Richard Daly, for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

These proceedings involve deficiencies in income tax determined by the Commissioner as follows:

    Dkt.                           Calendar
    No.         Petitioners          Year    Deficiency

  1263-65    Joseph Romano and
               Mary Romano ........  1959    $3,014.96
                                     1960     2,218.33...

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