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BOYER v. COMMISSIONER

Docket Nos. 5901-75, 3579-76.

36 T.C.M. 1329 (1977)

T.C. Memo. 1977-331

Lucien Boyer and Rika Boyer v. Commissioner.

United States Tax Court.

Filed September 26, 1977.

Attorney(s) appearing for the Case

Eugene Anderson, for the petitioners. Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioners' joint Federal income taxes:

  Year              Amount

  1971 ........... $7,782.35
  1972 ...........  6,393.32
  1973 ...........  4,757.40

After concessions by both sides, the only issue remaining for decision is whether petitioners are entitled to a...

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