HALLOWELL v. COMMISSIONER

Docket No. 5278-69.

56 T.C. 600 (1971)

JAMES M. HALLOWELL AND MARY M. HALLOWELL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 22, 1971.


Attorney(s) appearing for the Case

Alexander L. Ross, Jr., for the petitioners.

Stephen M. Miller, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined the following deficiencies in petitioners' income tax:

Calendar year                                   Deficiency

    1964 -------------------------------------  $1,696.00
    1965 -------------------------------------   7,807.01
    1966 -------------------------------------   1,144.80

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