SARTORI v. COMMISSIONER

Docket Nos. 433-74, 434-74.

66 T.C. 680 (1976)

DAVID SARTORI, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT JAMES SARTORI AND KATHLEEN SARTORI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 30, 1976.


Attorney(s) appearing for the Case

Leo M. Stepanian and Robert T. Schwer, for the petitioners.

Robert J. Percy, for the respondent.


DRENNEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable year 1970, as follows:

Docket No.               Petitioner                    Deficiency

433-74      David Sartori ----------------------------  $40,263.42
434-74      James Sartori and Kathleen Sartori ------   40,404.24

As a result of certain concessions made by petitioners...

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