PRESBREY v. COMMISSIONER

Docket Nos. 149-68, 5465-68.

29 T.C.M. 379 (1970)

T.C. Memo. 1970-82

Charles S. Presbrey and Rosemarie Presbrey v. Commissioner. Phyllis Kessler and Kenneth Kessler v. Commissioner.

United States Tax Court.

Filed April 13, 1970.


Attorney(s) appearing for the Case

Anthony F. Barone, 4400 Palm Lane, Miami, Fla., for the petitioners in Docket No. 149-68. Shalle Stephen Fine, City National Bank Bldg., Miami, Fla., for the petitioners in Docket No. 5465-68. J. Patrick McElroy, for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in the income tax of petitioners Charles S. and Rosemarie Presbrey, docket no. 149-68, for the years and in the following amounts:

      1964 .............  $3,729.71
      1965 .............   3,867.84
      1966 .............   3,945.84

He also determined deficiencies in the income tax of petitioners Kenneth C. and Phyllis Kessler, docket no. 5465-68, for...

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