BANAS v. COMMISSIONER

Docket No. 666-77.

38 T.C.M. 797 (1979)

T.C. Memo. 1979-188

John S. Banas and Josephine F. Banas v. Commissioner.

United States Tax Court.

Filed May 15, 1979.


Attorney(s) appearing for the Case

Richard F. Buckley, 95 State Street, Springfield, Mass., for the petitioners. W. Terrence Mooney, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies in petitioners' income taxes paid for the following taxable years and in the following amounts:

                                Amounts of
  Taxable Year Ended            Deficiencies

  December 31, 1971 ............ $1,363.91
  December 31, 1972 ............  2,758.39
  December 31, 1973 ............    190.54

After concessions, the...

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