Eckel v. Commissioner

VINCENT W. ECKEL and NATALIE M. ECKEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Eckel v. Commissioner

Docket Nos. 1716-68, 3378-69.

United States Tax Court

T.C. Memo 1974-33; 1974 Tax Ct. Memo LEXIS 287; 33 T.C.M. (CCH) 147; T.C.M. (RIA) 74033;

February 4, 1974, Filed.

Bruce I. Hochman, for the petitioners.

Robert H. Feldman, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: * Respondent determined deficiencies in the petitioners' Federal income taxes as follows:

Docket no.

Taxable year

Deficiency

1716-68

1963

$13,037.85

1964

392.93

3378-69

1965

7,920.93

2

T…