LOCKHART v. COMMISSIONER

Docket Nos. 83272, 83365, 83366.

19 T.C.M. 1012 (1960)

T.C. Memo. 1960-195

Thomas W. Lockhart and Joey E. Lockhart v. Commissioner. Marvin J. Adams v. Commissioner. Ouida K. Whitehorn (formerly Ouida K. Adams) v. Commissioner.

United States Tax Court.

Filed September 21, 1960.


Attorney(s) appearing for the Case

Joey E. Lockhart, pro se, 3900 N. W. 62nd Street, Oklahoma City, Okla. Donald K. Groom, Esq., for Marvin J. Adams and Ouida K. Whitehorn. Harold D. Rogers, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income tax of the petitioners as follows for the indicated years:

     Petitioner                                     Docket No. Year   Deficiency

  Thomas W. Lockhart and Joey E. Lockhart........    83272    1955    $240.00
                                                              1956     240.00
                              ...

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