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HALQUIST v. COMMISSIONER

Docket Nos. 65794, 71133.

33 T.C. 304 (1959)

ALBIN C. HALQUIST AND MADELINE E. HALQUIST, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 25, 1959.

Attorney(s) appearing for the Case

John S. Best, Esq., Kenneth K. Luce, Esq., Richard D. Hobbet, Esq., and Frank J. Pelisek, Esq., for the petitioners.

John R. Moodie, Esq., and David H. Nelson, Esq., for the respondent.

DRENNEN, Judge:

Respondent has determined deficiencies in petitioners' income tax in Docket No. 65794 for the years 1951, 1952, and 1953 in the amounts of $29,545.10, $32,134.08, and $17,974.86, respectively, and in Docket No. 71133 for the year 1954 in the amount of $24,957.92. By amended petition in Docket No. 65794, petitioners claimed overpayments of tax in 1951, 1952, and 1953 of $1,356.40, $56.94, and $4,609.30, respectively.

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