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STIVERS v. COMMISSIONER

Docket Nos. 1108-69, 1261-69.

32 T.C.M. 1139 (1973)

T.C. Memo. 1973-244

Morgan A. Stivers and Virginia E. Stivers v. Commissioner. Howard C. Stivers and Amy Stivers v. Commissioner.

United States Tax Court.

Filed October 31, 1973.

Attorney(s) appearing for the Case

Erwin Lampe, 1442 Hillcrest Ave., Pasadena, Calif., for the petitioners. Jonathan A. Brod, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:*

These consolidated proceedings contest deficiencies for 1961 and 1963 determined as follows:

                            1961         1963

Morgan A. and Virginia E.
 Stivers ................ $3,855.62   $69,301.01
Howard C. and Amy Stivers    164.79    62,480.06

Certain concessions have been...

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