STEIN v. COMMISSIONER

Docket Nos. 2734-66, 4312-66, 2104-67, 4602-67, 2864-70.

31 T.C.M. 663 (1972)

T.C. Memo. 1972-140

Ben R. Stein and Sylvia Stein v. Commissioner. Harold Hibbard and Ethel Hibbard v. Commissioner.

United States Tax Court.

Filed June 29, 1972.


Attorney(s) appearing for the Case

Jackson L. Boughner, 135 S. LaSalle, Chicago, Ill., attorney for petitioners in Docket Nos. 2734-66, 4312-66, 2104-67 and 2864-70, Ben R. Stein and Sylvia Stein. Ira M. Burman, attorney for petitioners in Docket No. 4602-67, Harold Hibbard and Ethel Hibbard. Rex A. Guest, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the Federal income tax and additions to tax for petitioners Ben R. Stein and Sylvia Stein for the calendar years 1958 through 1963 as follows:


                                       Additions to
                                       Tax Under
  Docket No.    Year    Deficiency    Sec. 6653(b)

   4312-66...

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