NUNEZ v. COMMISSIONER

Docket Nos. 303-66, 637-66, 681-66.

28 T.C.M. 1150 (1969)

T.C. Memo. 1969-216

Joan A. Nunez, formerly Joan A. Simmers, et al. v. Commissioner.

United States Tax Court.

Filed October 15, 1969.


Attorney(s) appearing for the Case

Michael J. Batal, Jr., for the petitioner in docket No. 303-66. Harold Hestnes, for the petitioner in docket No. 637-66. Edward A. Gordon, for petitioner Helen F. Gordon in docket No. 681-66. Gerald M. Lewis, for petitioner Richard K. Gordon in docket No. 681-66. Robert B. Dugan, for the respondent.


Memorandum Findings of Fact and Opinion

In the consolidated cases here involved the Commissioner determined deficiencies in the income taxes of the petitioners as follows:

-------------------------------------------------------------------------------
                                                          Deficiency
                                                        Addition to Tax
  Petitioners               Year     Income Tax    Sec. 6653...

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