OETTING v. COMMISSIONER

Docket Nos. 12120-79, 12125-79.

43 T.C.M. 1373 (1982)

T.C. Memo. 1982-268

Howard W. Oetting and Martha D. Oetting v. Commissioner. Richard T. and Juanita L. Mitchell v. Commissioner.

United States Tax Court.

Filed May 17, 1982.


Attorney(s) appearing for the Case

Howard W. Oetting and Martha D. Oetting, pro se, Leawood, Kan., Richard T. Mitchell and Juanita L. Mitchell, pro se, Overland Park, Kan. Michael L. Boman, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in the petitioners' 1975 Federal income tax:

        Petitioners                  Deficiency

Richard T. and Juanita Mitchell      $ 6,302.13
Howard W. and Martha D. Oetting        5,245.84

By order dated November 17, 1980, these cases were consolidated for purposes of trial, briefing, and opinion. The case was submitted...

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