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SPECA v. COMMISSIONER

Docket Nos. 8469-75, 8470-75.

38 T.C.M. 544 (1979)

T.C. Memo. 1979-120

Gino A. Speca and Vera Speca v. Commissioner. Joseph F. Madrigrano and Shirley M. Madrigrano v. Commissioner.

United States Tax Court.

Filed March 29, 1979.

Attorney(s) appearing for the Case

Stanley P. Gimble, 270 E. Kilbourn Ave., Milwaukee, Wis., for the petitioners. James F. Kidd, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

       Petitioners            Year    Deficiency

  Joseph F. Madrigrano and
  Shirley M. Madrigrano       1971    $9,290.86
  Gino A. Speca and
  Vera Speca                  1971     9,108.36

Because of concessions, the only issue remaining for our determination is whether 1971 transfers...

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