MANN v. COMMISSIONER

Docket Nos. 11056-79, 11057-79.

42 T.C.M. 1766 (1981)

T.C. Memo. 1981-684

Joseph C. Mann v. Commissioner. Joseph C. Mann and Shirley V. Mann v. Commissioner.

United States Tax Court.

Filed November 25, 1981.


Attorney(s) appearing for the Case

Ronald Lee Gilman, for the petitioners. Cynthia M. Odle-Schlechty, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

  Petitioners(s)              Taxable Year    Deficiency

  Joseph C. Mann ..............  1974         $26,923.52
  Joseph C. Mann and
    Shirley V. Mann ...........  1975             197.67

These cases have been consolidated for purposes of trial, briefing, and opinion.

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