HAGERTY v. COMMISSIONER

Docket Nos. 4034-70, 4792-70, 5497-70.

32 T.C.M. 788 (1973)

T.C. Memo. 1973-162

Carol Patton Hagerty (Formerly Mrs. Carol Patton) v. Commissioner.

United States Tax Court.

Filed July 24, 1973.


Attorney(s) appearing for the Case

Stephen A. Seall and James F. Thornburg, 645 First Bank Bldg., South Bend, Ind., for the petitioners. Robert P. Ruwe, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

                         Docket
Petitioner                No.      Year     Amount

Carol Patton Hagerty    4034-70    1966    $3,894.03
Carol Patton Hagerty    4792-70    1965     5,620.00
William J. Hagerty      5497-70    1966     4,167.16

The sole issue presented for adjudication...

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