LORCH v. COMMISSIONER

Docket Nos. 5315-75, 9654-75.

70 T.C. 674 (1978)

JOSEPH LORCH AND HANNAH LORCH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MICHAEL T. HARGES AND JANET G. HARGES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 15, 1978.


Attorney(s) appearing for the Case

Leonard Bailin, for the petitioners.

L. William Fishman, for the respondent.


TANNENWALD, Judge:

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

       Taxpayer                               Year     Deficiency
Joseph Lorch and Hannah Lorch --------------  1970      $61,134.00
Michael T. Harges and
 Janet G. Harges----------------------------  1970       35,650.10
                                              1971        1,079.00

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