WELLS-LEE v. COMMISSIONER

Docket No. 2737-63, 2838-63, 3031-63, 3121-63.

23 T.C.M. 1931 (1964)

T.C. Memo. 1964-315

William Wells-Lee v. Commissioner.

United States Tax Court.

Filed December 9, 1964.


Attorney(s) appearing for the Case

William C. Myers, Jr., 117 W. Fourth St. Joplin, Mo., and Max Myers, for the petitioners. Donald W. Geerhart, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined income tax deficiencies against the petitioners, as follows:

      Petitioners          Year    Deficiency

  William Wells-Lee ...    1959    $3,084.51
  James A. and Velma
    Yeohan ............    1959       680.00
                           1960       860.00
                           1961       430.09
  Leslie E. and Avis V.
    Stiles ............    1959...

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