BERNARD v. COMMISSIONER

Docket Nos. 6845-65, 6847-65.

26 T.C.M. 858 (1967)

T.C. Memo. 1967-176

George M. Bernard and Mary A. Bernard v. Commissioner. Edwin A. Rezendes and Rosa A. Rezendes v. Commissioner.

United States Tax Court.

Filed August 29, 1967.


Attorney(s) appearing for the Case

John L. Flynn, P. O. Box 615, Ashland, Ore., for the petitioners. Merritt S. Yoelin, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

In these consolidated cases the respondent determined the following income tax deficiencies against the petitioners:

  Petitioners                      Year    Deficiency

  George M. and Mary A. Bernard    1962    $8,990.58
  Edwin A. and Rosa A. Rezendes    1962    7,292.49

Some issues have been conceded by the parties and will be given effect in the Rule 50 computations...

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