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J.F. STEVENHAGEN CO. v. COMMISSIONER

Docket Nos. 2148-72, 2149-72 and 2150-72.

34 T.C.M. 852 (1975)

T.C. Memo. 1975-198

The J.F. Stevenhagen Co., et al. v. Commissioner.

United States Tax Court.

Filed June 23, 1975.

Attorney(s) appearing for the Case

John F. Stevenhagen, 4999 Laddie Drive, Akron, Ohio, and Wayne Breitenstine, for the petitioners. Larry L. Nameroff, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in the income taxes of petitioners as follows:

                                     Taxable
                            Docket    Year
      Taxpayer                No.     Ended     Deficiency

  The J. F. Stevenhagen
   Co. .................   2148-72   12-31-67    $4,732.02
  John F. and Patricia
   Stevenhagen .........   2149-72   12-31-67   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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