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ROGERS v. COMMISSIONER

Docket No. 1862-71.

57 T.C. 711 (1972)

JAMES A. ROGERS AND PATRICIA H. ROGERS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 29, 1972.

Attorney(s) appearing for the Case

Thomas S. Loop, for the petitioners.

Andrew S. Coxe and Bruce A. McArdle, for the respondent.

OPINION

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $8,937.26, $4,888.14, and $10,261.77 for the years 1964, 1965, and 1966, respectively, and additions to tax under section 6653(a) for those years in the amounts of $446.86, $244.41, and $513.09, respectively.

Petitioners were husband and wife residing in Grand Valley, Colo., at the time the petition was filed. They filed joint Federal income...

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