ROE v. COMMISSIONER

Docket No. 92511.

24 T.C.M. 528 (1965)

T.C. Memo. 1965-100

Harold Roe and Charlotte Roe v. Commissioner.

United States Tax Court.

Filed April 15, 1965.


Attorney(s) appearing for the Case

Dale Forbes and Melvyn M. Ryan, for the petitioners. H. Kent Holman, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

The Commissioner determined deficiencies in petitioners' income tax, as follows:

  Taxable Year            Amount

    1956 ............    $2,093.79
    1957 ............     1,832.60
    1958 ............     2,551.61

By an Amendment to Answer, the Commissioner determined that there were increased deficiencies, as follows:

  Taxable Year            Amount

  ...

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