IRISH v. COMMISSIONER

Docket No. 1585-67.

28 T.C.M. 252 (1969)

T.C. Memo. 1969-45

Aarol W. Irish and Elaine M. Irish v. Commissioner.

United States Tax Court.

Filed March 10, 1969.


Attorney(s) appearing for the Case

Michael J. Mehr and Basil M. Briggs, 3000 Guardian Bldg., Detroit, Mich., for the petitioners. Ralph F. Keister, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner determined deficiencies in petitioners' income tax for the calendar years and in the amounts as follows:

    Year                          Amount

    1962 ...................    $  211.14
    1963 ...................     6,781.72

The principal issue presented for our determination is whether petitioner purchased four houses with the intent to demolish them...

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