PAPARO v. COMMISSIONER

Docket Nos. 4580-74, 4581-74.

71 T.C. 692 (1979)

JACK PAPARO, INDIVIDUALLY AND AS SURVIVING SPOUSE OF KATHERINE PAPARO, DECEASED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT IRVING PAPARO AND RENEE PAPARO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 29, 1979.


Attorney(s) appearing for the Case

Laurence Goldfein and Arnold B. Panzer, for the petitioners.

Michael A. Menillo, for the respondent.


FORRESTER, Judge:

In these consolidated cases, respondent has determined the following deficiencies:

 Docket                                 Taxable
  No.              Petitioner            year      Deficiency

4580-74   Jack Paparo, individually
          and as surviving spouse
          of Katherine Paparo,
          deceased ...................   1970     $27,001.84
                         ...

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