MARQUART v. COMMISSIONER

Docket Nos. 4822-73, 4823-73.

34 T.C.M. 572 (1975)

T.C. Memo. 1975-117

Fred W. Marquart v. Commissioner. Grace H. Marquart v. Commissioner.

United States Tax Court.

Filed April 30, 1975.


Attorney(s) appearing for the Case

Robert H. Wyshak and Lillian W. Wyshak, 9255 Sunset Blvd., Los Angeles, Calif., for the petitioners. Robert G. Martinell, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated proceedings, respondent determined the following deficiencies in petitioners' Federal income taxes:

                  Fred W.     Grace H.
                 Marquart     Marquart
                Docket No.   Docket No.
  Year           4822-73      4823-73

  1965 .....    $6,959.00    $7,259.00
  1966 .....     7,857.00     7,557.00
  1967 .....     6,907...

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