JOHN H. KENNEDY, INC. v. COMMISSIONER

Docket Nos. 8073-75, 8074-75.

36 T.C.M. 878 (1977)

T.C. Memo. 1977-210

John H. Kennedy, Inc. v. Commissioner. John H. Kennedy and Evangeline Kennedy v. Commissioner.

United States Tax Court.

Filed July 11, 1977.


Attorney(s) appearing for the Case

John C. Moran, for the petitioners. Thomas J. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in Federal income tax of petitioners as follows:

  Docket Number        Year    Amount

    8073-75 .........  1971    $734.73
    8074-75 .........  1971     361.00

Upon joint motion of the parties, these cases were consolidated for purposes of trial, briefs and opinion.

Due to concessions the only issues remaining for our decision...

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