FENSTERMAKER v. COMMISSIONER

Docket Nos. 11066-76, 11067-76, 11068-76.

37 T.C.M. 898 (1978)

T.C. Memo. 1978-210

James P. Fenstermaker and Margaret J. Fenstermaker, et al. v. Commissioner.

United States Tax Court.

Filed June 7, 1978.


Attorney(s) appearing for the Case

John A. Dunkel, Glenn A. Nadell, and Michael R. Becker, 37 West Broad St., Columbus, Ohio, for the petitioners. Mary Helen Weber, for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

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

                             Taxable
       Petitioner             Year    Deficiency

  James P. and Margaret J.
    Fenstermaker ...........  1972     $230.00
                              1973      560.00
  Arthur G. and Josephine C.
    Green ..................  1972      526.65
 ...

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