STEWART v. COMMISSIONER

Docket Nos. 699-69, 767-69, 768-69, 769-69, 770-69, 771-69, 772-69.

30 T.C.M. 485 (1971)

T.C. Memo. 1971-114

Ernest Stewart and Harriet B. Stewart, et al. v. Commissioner.

United States Tax Court.

Filed May 19, 1971.


Attorney(s) appearing for the Case

Edward R. Kane and Earle B. May, for the petitioners in docket No. 699-69. Joseph P. Brennan and Richard Falcon, for the petitioners in docket Nos. 767-69 through 772-69, inclusive. James D. Burroughs, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income tax of each of the petitioners herein for the taxable year 1960 as follows:


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  Docket No.             Petitioner                      Deficiency
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