WELLS-LEE v. COMMISSIONER

Docket No. 2079-64.

25 T.C.M. 1217 (1966)

T.C. Memo. 1966-236

William Wells-Lee and Evelyn L. Wells-Lee v. Commissioner.

United States Tax Court.

Filed October 24, 1966.


Attorney(s) appearing for the Case

Max Myers, for the petitioners. Donald W. Geerhart and Larry K. Hercules, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent has determined a deficiency in the petitioners' income tax for the year 1960 in the amount of $2,521.54. Evelyn L. Wells-Lee is a petitioner herein solely by reason of having filed a joint return with her husband William Wells-Lee, who from this point on will be referred to as the petitioner. Their return was timely filed with the district...

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