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FINLEY v. COMMISSIONER

Docket No. 366-69.

54 T.C. 1730 (1970)

GEORGE M. FINLEY AND ELIZABETH E. FINLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 22, 1970.

Attorney(s) appearing for the Case

C. Rogers Hall, Jr., for the petitioners.

R. S. Erickson, for the respondent.

OPINION

KERN, Judge:

Respondent determined a deficiency of $1,925.11 in petitioners' Federal income tax for the calendar year 1965. Due to concessions by both parties, the only remaining issue relates to the computation of petitioners' income tax under the "alternative tax" provisions of section 1201(b).1 That section as it read at all times pertinent to this case is set out in the margin hereof.2

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