NELSON v. COMMISSIONER

Docket Nos. 409-65, 4493-65.

25 T.C.M. 1142 (1966)

T.C. Memo. 1966-224

Oswald "Ozzie" G. Nelson and Harriet Hilliard Nelson v. Commissioner.

United States Tax Court.

Filed October 11, 1966.


Attorney(s) appearing for the Case

Alan N. Halkett, for the petitioners. J. Earl Gardner, for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Deficiencies in the income tax of petitioners have been determined by the Commissioner for the following taxable years in the amounts set opposite each year:

      Docket No.           Year     Amount

        409-65 ........    1954    $9,872.42
                           1955     5,231.23
       4493-65 ........    1956     3,921.32
                           1957     5,166.31
  ...

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