HARRY & DAY v. COMMISSIONER

Docket Nos. 3904-66, 4008-66.

27 T.C.M. 754 (1968)

T.C. Memo. 1968-153

Harry R. & Darline P. Day v. Commissioner. Ray F. and Annabel F. Miller v. Commissioner.

United States Tax Court.

Filed July 18, 1968.


Attorney(s) appearing for the Case

Harry R. and Darline P. Day, pro se, 3002A S. 42nd St., St. Joseph, Mo., in Docket No. 3904-66. Ray F. and Annabel F. Miller, pro se, RR #1, Clarksdale, Mo., in Docket No. 4008-66. Hugh C. McMahon, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in docket No. 3904-66, in the 1963 income tax of petitioners Harry R. and Darline P. Day in the amount of $268.40, and a deficiency in docket No. 4008-66 in the income tax of petitioners Ray F. and Annabel F. Miller for the years 1963 and 1964 in the respective amounts of $240 and $744.37. The cases were consolidated because of a common dependency credit issue and...

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