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SCHULZ v. COMMISSIONER

Docket Nos. 2538-78, 2541-78.

41 T.C.M. 599 (1980)

T.C. Memo. 1980-568

La Verne Schulz and Barbara Schulz v. Commissioner. La Verne Schulz Family Estate (a trust), Barbara A. Schulz, Trustee v. Commissioner.

United States Tax Court.

Filed December 22, 1980.

Attorney(s) appearing for the Case

Joseph W. Weigel, 622 North Water St., Milwaukee, Wis., for the petitioners. Harry K. Friedman and Edward G. Langer, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases, respondent determined the following deficiencies:

        Docket No. 2538-78
  Year                 Deficiency

  1972 ............    $ 5,349.76
  1973 ............     12,569.76
  1974 ............      7,091.91

        Docket No. 2541-78

  Year                 Deficiency

  1972 ............    $ 1,948.41
  1973 ............      4,068.20...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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