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SANGERS HOME FOR CHRONIC PATIENTS, INC. v. COMMISSIONER

Docket Nos. 8984-74, 9110-74.

72 T.C. 105 (1979)

SANGERS HOME FOR CHRONIC PATIENTS, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CHARLES EKBLOM AND ELIZABETH SANGER EKBLOM, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 11, 1979.

Attorney(s) appearing for the Case

Stanley Pressment, for the petitioners.

Richard M. Campbell, for the respondent.

DAWSON, Judge:

In these consolidated cases respondent determined the following deficiencies in the Federal income taxes of petitioners:

            Petitioners              Year  Deficiency

Sangers Home for Chronic
 Patients, Inc. ...................  1970  $10,675.91


Charles Ekblom and
 Elizabeth Sanger Ekblom ..........  1966    9,987.34
                    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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