TIEFENBRUNN v. COMMISSIONER

Docket Nos. 5786-78, 5787-78.

74 T.C. 1566 (1980)

ELIZABETH R. TIEFENBRUNN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT ALAN ROESSLER AND VIRGINIA ROESSLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 29, 1980.


Attorney(s) appearing for the Case

Frank W. Murphy, for the petitioners.

John O. Tannenbaum, for the respondent.


OPINION

RAUM, Judge:1

The Commissioner determined deficiencies in petitioners' income taxes as set forth below:2


                                             1971            1973

Elizabeth R. Tiefenbrunn .............     $7,397.09       $3,303.97
Alan Roessler and Virginia
 Roessler ............................    ...

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