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LEBEAU v. COMMISSIONER

Docket Nos. 7398-78, 8182-78.

40 T.C.M. 461 (1980)

T.C. Memo. 1980-201

William Lebeau v. Commissioner. Marion Lebeau v. Commissioner.

United States Tax Court.

Filed June 12, 1980.

Attorney(s) appearing for the Case

Maurice A. Nernberg, Jr., 924 Frick Bldg., Pittsburgh, Pa., for petitioner in Docket No. 7398-78. Robert F. Wagner, 600 Grant St., Pittsburgh, Pa. 15219 and Henry E. Rea, Jr., for petitioner in Docket No. 8182-78. Edward F. Peduzzi, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income taxes for 1975 as follows:

  William Lebeau ..........    $9,706.48
  Marion Lebeau ...........    $4,093.30

The deficiency determinations are alternative in the sense that petitioner William Lebeau (William) has claimed deductions under section 2151

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