WIENER v. COMMISSIONER

Docket Nos. 4756-68, 4757-68.

58 T.C. 81 (1972)

HERBERT D. WIENER AND SHIRLEY M. WIENER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT GEORGE M. WIENER AND BARBARA E. WIENER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 17, 1972.


Attorney(s) appearing for the Case

Harvey R. Friedman and Sidney J. Machtinger, for the petitioners.

Earl Goldhammer and Stephen W. Simpson, for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1964 and 1965 as follows:

              Petitioners                             1964       1965

Herbert D. Wiener and Shirley M. Wiener ---------   $40,824      $19,853
George M. Wiener and Barbara E. Wiener ----------    42,736       13,070

Some issues having been stipulated, the sole remaining issue is whether certain...

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