HOLLENBECK v. COMMISSIONER

Docket Nos. 209-66, 210-66.

50 T.C. 740 (1968)

EDWIN C. HOLLENBECK AND KATHRYN J. HOLLENBECK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. WADE G. ELLIS AND ANITA L. ELLIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 19, 1968.


Attorney(s) appearing for the Case

David E. Agnew, for the petitioners.

James J. Cotter, for the respondent.


FORRESTER, Judge:

The respondent has determined deficiencies in the 1961 individual income taxes of petitioners in the following amounts: Docket No. 209-66, Edwin C. and Kathryn J. Hollenbeck, $8,991.73; docket No. 210-66, Wade G. and Anita L. Ellis, $7,689.47. Upon a joint motion of the parties the above docket numbers were consolidated for purposes of trial, briefing, and decision. The issue presented is the same...

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