FREELAND v. COMMISSIONER

Docket Nos. 5181-64, 5182-64.

25 T.C.M. 1473 (1966)

T.C. Memo. 1966-283

Eugene L. Freeland and Vera Good Freeland by Eugene L. Freeland as her Conservator v. Commissioner. Margaret C. Lowthian v. Commissioner.

United States Tax Court.

Filed December 30, 1966.


Attorney(s) appearing for the Case

Frank Kockritz, Bank of America Bldg., San Diego, Calif., Adam Y. Bennion, and Thomas F. Greaves, for the petitioners. Edward M. Fox, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in income tax for the calendar years and in the amounts as follows:

  Docket
    No.            Petitioner           Year     Deficiency

  5181-64    Eugene L. Freeland and
              Vera Good Freeland ...   1956    $93,332.32
                                       1957     31,094.54
                                       1958     41,592.57...

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