PIERCE v. COMMISSIONER

Docket Nos. 1933-69, 3460-69, 5660-69.

61 T.C. 424 (1974)

JAMES K. PIERCE AND MADELINE F. PIERCE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 3, 1974.


Attorney(s) appearing for the Case

James K. Pierce, pro se.

Richard H. Gannon, for the respondent.


HALL, Judge:

In these cases respondent determined (a) deficiencies in petitioners' income taxes and (b) liabilities owed by petitioner James K. Pierce as transferee of California Business Service & Audit Co., as follows:

   JAMES K. AND MADELINE F. PIERCE, DOCKET Nos. 5660-69 AND 3460-69

               Year               Deficiency     Overassessment

1962 ---------------------------   $84,665.53
1963 ------------...

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