KNOEDLER v. COMMISSIONER

Docket Nos. 3031-72, 4996-72 and 4997-72.

33 T.C.M. 443 (1974)

T.C. Memo. 1974-85

Roy E. Knoedler and Nellie D. Knoedler, et al. v. Commissioner.

United States Tax Court.

Filed April 8, 1974.


Attorney(s) appearing for the Case

Michael J. Messina, 4722 Broadway, Kansas City, Mo., for the petitioners. George T. Morse, III, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined deficiencies in the petitioners' federal income tax as follows:

                            Docket
      Petitioner             No.       Year      Deficiency

Roy E. and Nellie
 D. Knoedler ............  3031-72     1965      $2,885.00
                                       1966       1,892.00
                                       1968       2,585.91
...

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