HOLDEN v. COMMISSIONER

Docket Nos. 236-67, 266-67, 1775-67, 1947-67.

27 T.C.M. 1166 (1968)

T.C. Memo. 1968-237

James F. Holden, et al. v. Commissioner.

United States Tax Court.

Filed October 14, 1968.


Attorney(s) appearing for the Case

Edmund Durkin, Jr., 1857 Union Commerce Bldg., Cleveland, Ohio, for the petitioners in Docket Nos. 236-67 and 1775-67. Martha C. Holden, pro se, 2420 Hempstead Rd., Toledo, Ohio, in Docket Nos. 266-67 and 1947-67. Frank E. Wrenick, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in the income tax of petitioner James F. Holden for the calendar year 1963 in the amount of $6,120.65 and a deficiency in the income tax of petitioners James F. Holden and Helen J. Holden for the calendar year 1964 in the amount of $4,825.66. He determined deficiencies in the income taxes of Martha C. Holden for the calendar years 1963 and 1964 in the amounts of $4,765.11 and $3,993.58,...

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