SCHEIDELMAN v. COMMISSIONER

Docket No. 6821-65.

29 T.C.M. 303 (1970)

T.C. Memo. 1970-70

Leroy H. Scheidelman and Hazel D. Scheidelman, Petitioners v. Commissioner.

United States Tax Court.

Filed March 24, 1970.


Attorney(s) appearing for the Case

Richard O'C. Kehoe, 516 Mayro Bldg., Utica, N. Y., for the petitioners. Leon M. Kerry, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income taxes as follows:

     Taxable Year     Deficiency

  1961 ...........   $ 5,706.52
  1962 ...........    10,852.84
  1963 ...........    13,256.71

Due to concessions made by the parties at trial and by stipulations, the only issues remaining for decision are:

(1) the amount allowable to petitioners in each of...

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