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JONES v. COMMISSIONER

Docket Nos. 2349-69, 2350-69, 2351-69, 2352-69.

31 T.C.M. 724 (1972)

T.C. Memo. 1972-145

H. Alvan Jones and Helen P. Jones, Petitioners v. Commissioner.

United States Tax Court.

Filed July 3, 1972.

Attorney(s) appearing for the Case

Charles C.W. Atwater, 402 One N. Charles St., Baltimore, Md., for the petitioners. Charles F.T. Carroll, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

In these consolidated cases respondent determined deficiencies in petitioners' income taxes as follows:

   Docket
    No.                                Year    Deficiency

  2349-69    H. Alvan Jones and        1964    $ 6,411.67
               Helen P. Jones ........ 1965     16,275.52
                                       1966      4,501.08
  2350-69    Raymond E. Lenhard
    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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