RAMBERG v. COMMISSIONER

Docket Nos. 7442-72, 7460-72.

34 T.C.M. 550 (1975)

T.C. Memo. 1975-112

Ingwald L. Ramberg and Elinor R. Ramberg v. Commissioner. Carl A. Siegel and Jacquelene S. Siegel, husband and wife v. Commissioner.

United States Tax Court.

Filed April 22, 1975.


Attorney(s) appearing for the Case

Paul W. Steere, 1st Bank of Calif. Center, Seattle, Wash., for the petitioners in docket No. 7442-72. W. John Sinsheimer, for the petitioners in docket No. 7460-72. Robert J. Chicoine, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in the joint Federal income tax returns of petitioners Ingwald L. and Elinor R. Ramberg:

      Year                 Amount

      1967 ............. $4,633.23
      1968 .............  5,094.05
      1969 .............  5,258.24

Respondent also determined the following deficiencies in the joint Federal income tax returns of petitioners...

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