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OLMO v. COMMISSIONER

Docket No. 4527-77.

38 T.C.M. 1112 (1979)

T.C. Memo. 1979-286

Raymond F. Olmo and Susan A. Olmo, William C. Rubach and Renetta Rubach, Rubach and Olmo, D.D.S., Inc., Rubach and Olmo, D.D.S., Inc. Employees Pension Trust, Rubach and Olmo, D.D.S., Inc. Profit Sharing Trust v. Commissioner.

United States Tax Court.

Filed July 31, 1979.

Attorney(s) appearing for the Case

Leland H. Dibble, Jr., for the petitioners. Bryce A. Kranzthor, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in income tax as follows:

____________________________________________________________________________
  Petitioner             Taxable Year Ended                 Deficiency
____________________________________________________________________________
  Raymond F. and Susan
   A. Olmo                   Dec. 31, 1972                  $ 5,452.00
  William...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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