BAXTER v. COMMISSIONER

Docket Nos. 4686-67, 5512-67.

28 T.C.M. 487 (1969)

T.C. Memo. 1969-87

Harlan E. Baxter and Imogene Baxter v. Commissioner. Lovell J. Proby and Eva M. Proby v. Commissioner.

United States Tax Court.

Filed May 5, 1969.


Attorney(s) appearing for the Case

Joseph H. Tretheway, 1418 IBM Bldg., Seattle, Wash., for petitioners in docket No. 4686-67. George Constable for petitioners in docket No. 5512-67. Harold E. Patterson for respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Deficiencies have been determined by the Commissioner in the income tax of petitioners in the following taxable years and amounts:

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          Petitioner                      Docket No.     1962         1963         1964
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