BALE v. COMMISSIONER

Docket Nos. 5489-71, 7948-71.

32 T.C.M. 1078 (1973)

T.C. Memo. 1973-227

Joseph L. Bale and Gertrude Bale v. Commissioner. Gertrude Bale v. Commissioner.

United States Tax Court.

Filed October 16, 1973.


Attorney(s) appearing for the Case

Joseph L. Bale, pro se, 19820 W. 12 Mile Rd., Southfield, Mich., Gary F. Walker and Ralph L. Keister, for the respondent.


Memorandum Findings of Fact and Opinion

TEITJENS, Judge:

In notices of deficiency, the Commissioner determined the following deficiencies in and additions to the taxes of Joseph L. Bale and Gertrude Bale (hereafter petitioners):

____________________________________________________________________________________
                                                     Additions to tax
                                         Section*        Section...

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