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LOCKWOOD v. COMMISSIONER

Docket No. 3732-66.

27 T.C.M. 1462 (1968)

T.C. Memo. 1968-274

James R. Lockwood and Joyce M. Lockwood v. Commissioner.

United States Tax Court.

Filed November 27, 1968.

Attorney(s) appearing for the Case

Leonard B. Hankins for the petitioners. Morley H. White and Brice Tondre, for respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

For the taxable year ending December 31, 1961, respondent determined deficiencies in petitioners' income taxes as follows:

                                         Addition to
                          Income          tax under
     Petitioner            tax           Sec. 6653(a)1
  James R. Lockwood....  $5,859.13         $292.96
  Joyce M. Lockwood...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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