GETTLER v. COMMISSIONER

Docket Nos. 5562-72, 5616-72, 5619-72, 5664-72, 5665-72, 5691-72, 4921-73, 4922-73.

34 T.C.M. 442 (1975)

T.C. Memo. 1975-87

Benjamin and Ann B. Gettler, et al. v. Commissioner.

United States Tax Court.

Filed March 31, 1975.


Attorney(s) appearing for the Case

Benjamin Gettler, pro se, 6 E. Fourth St., Cincinnati, Ohio, in docket no. 5562-72. Robert S. Brown, for the petitioners. Conley G. Wilkerson, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Pursuant to respondent's motion, these eight cases were consolidated for the purpose of trial, briefing and opinion. Respondent determined deficiencies in petitioners' income taxes as follows:


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