Doehring v. Comm'r

KENNETH W. DOEHRING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doehring v. Comm'r

Docket No. 4237-72

United States Tax Court

T.C. Memo 1974-234; 1974 Tax Ct. Memo LEXIS 84; 33 T.C.M. (CCH) 1035; T.C.M. (RIA) 74234;

September 10, 1974, Filed.

Harvey G. Schneider, for the petitioner

John B. Turner, for the respondent

FAY

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge: Respondent determined the following deficiencies against the petitioner:

Year

Deficiency

1962

$10,682.18

1963

$ 5,759.69

Mutual concessions having been made, it remains to be determined whether First Finance Company, a…