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BAILEY v. COMMISSIONER

Docket No. 3969-78.

49 T.C.M. 141 (1984)

T.C. Memo. 1984-610

Garnet E. Bailey and Katherine P. Bailey v. Commissioner.

United States Tax Court.

Filed November 21, 1984.

Attorney(s) appearing for the Case

C. Frederick Bent, III, 160 Commonwealth Ave., Boston, Mass., for the petitioners. Maureen T. O'Brien, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

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

  Year            Deficiency

  1974 .......... $6,227.00
  1975 ..........  2,690.44

Prior to trial, the parties settled all issues in dispute for the 1975 taxable year and agreed to a deficiency in tax in the amount of $682.60 for that year. After additional concessions, the following issues...

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