Rittenhouse v. Commissioner

EMORY A. RITTENHOUSE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

THEODORE H. FEINMAN AND JEANNE K. FEINMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rittenhouse v. Commissioner

Docket Nos. 2190-73, 2191-73.

United States Tax Court

T.C. Memo 1975-347; 1975 Tax Ct. Memo LEXIS 26; 34 T.C.M. (CCH) 1507; T.C.M. (RIA) 750347;

December 2, 1975, Filed

Charles E. McKissock, for the petitioners.

David W. Otto, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in the Federal income tax of Emory A. Rittenhouse in the…