SWIGART v. COMMISSIONER

Docket No. 1864-79.

40 T.C.M. 1215 (1980)

T.C. Memo. 1980-379

Walter D. and Mildred Swigart v. Commissioner.

United States Tax Court.

Filed September 15, 1980.


Attorney(s) appearing for the Case

Frank K. Leyshon, 114 Southgate Parkway, Cambridge, Ohio, for the petitioners. Rose A. Mendes, for the respondent.


Memorandum Findings of Fact and Opinion.

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1970 through 1975 as follows:

    Year                    Deficiency

    1970 ................   $  129.85
    1971 ................      259.69
    1972 ................      168.71
    1973 ................    1,218.11
    1974 ................    1,156.56
    1975 ................    1,480...

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