FRANK SPENGER COMPANY v. COMMISSIONER

Docket Nos. 8719-77, 8720-77.

41 T.C.M. 1210 (1981)

T.C. Memo. 1981-156

Frank Spenger Company v. Commissioner. Estate of Frank Spenger, Sr., Deceased, Frank Spenger, Jr., Executor and Marcella Spenger, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed March 31, 1981.


Attorney(s) appearing for the Case

Robert E. Trout, 3718 Grand Ave., Oakland, Calif., and Thomas P. Brown, for the petitioners. George Mac Vogelei, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in the Federal income tax of petitioners for the taxable year 1972 in these amounts:

  Docket No.      Petitioner            Deficiency

   8719-77    Frank Spenger Co. .......  $61,754
   8720-77    Estate of Frank Spenger,
               Sr., Deceased, Frank
               Spenger, Jr., Executor,
               and Marcella Spenger,
      ...

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