SHOEMAKER v. COMMISSIONER

Memorandum Findings of Fact and Opinion

RAUM, Judge:

Petitioners are husband and wife. They resided in Los Angeles, California, when the petition herein was filed. They filed separate returns for 1965 and 1966, and a joint return for 1967, all with the district director at Los Angeles. An addition to tax for 1966 has been conceded by the Government. There remain in issue the following deficiencies determined by the Commissioner:

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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