WESEL v. COMMISSIONER

Docket Nos. 2192-78, 7027-78.

41 T.C.M. 94 (1980)

T.C. Memo. 1980-438

Edward Wesel and Evelyn Wesel v. Commissioner. Edward Wesel and Evelyn M. Wesel v. Commissioner.

United States Tax Court.

Filed September 29, 1980.


Attorney(s) appearing for the Case

Joseph W. Weigel, 622 N. Water St., Milwaukee, Wisc., for the petitioners. Harry K. Friedman, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner, in his statutory notice of deficiency, determined the following deficiencies in the Federal income tax of petitioners:

Due to concessions, the issues remaining for decision are:

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