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HUTCHINS STANDARD SERVICE v. COMMISSIONER

Docket Nos. 5074-78, 5098-78.

41 T.C.M. 777 (1981)

T.C. Memo. 1981-33

Hutchins Standard Service v. Commissioner. Arleigh H. Hutchins and Isabel L. Hutchins v. Commissioner.

United States Tax Court.

Filed January 27, 1981.

Attorney(s) appearing for the Case

Edward F. Neubecker, 152 West Wisconsin Ave., Milwaukee, Wis., for the petitioners. Rogelio A. Villegeliu, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

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

        Petitioner         Year    Deficiency

Hutchins Standard Service  1974     $  312.41
                           1975        284.00
Arleigh H. Hutchins and    1973     $  768.16
Isabel L. Hutchins         1974      2,427.92
                           1975    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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