HENNESSEY v. COMMISSIONER

Docket Nos. 8320-73, 8321-73, 8322-73, 8323-73, 2743-74, 2744-74, 2745-74, 2751-74.

36 T.C.M. 536 (1977)

T.C. Memo. 1977-122

Robert A. Hennessey and Rita P. Hennessey, et al. v. Commissioner.

United States Tax Court.

Filed April 27, 1977.


Attorney(s) appearing for the Case

T.H. Pirnie, 619 Higley Bldg., Cedar Rapids, Iowa, for the petitioners. Leonard A. Hammes, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

    Petitioners           Year     Amount

  Robert G. and Rita P.
   Hennessey ..........   1969    $  942.00
                          1970     1,138.12
                          1971     1,030.00
                          1972       598.00
  John P. and Frances
   Hennessey ..........   1969 ...

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