HODGE v. COMMISSIONER

Docket Nos. 509-71, 510-71, 511-71, 512-71, 513-71.

32 T.C.M. 277 (1973)

T.C. Memo. 1973-64

Raymond W. Hodge, et al. v. Commissioner.

United States Tax Court.

Filed March 22, 1973.


Attorney(s) appearing for the Case

Hal F. Rachal, pro se in Docket No. 513-71, 1410 Country Club Dr., Midland, Tex., Hal F. Rachal, Jr., for the petitioners. W. John Howard, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the Federal income taxes of petitioners Raymond W. and Josephine B. Hodge in the amounts of $3,890.08 and $2,021.06 for the calendar years 1965 and 1966, respectively, and a deficiency in the Federal income tax of petitioner Raymond W. Hodge in the amount of $5,112.81 for the calendar year 1967.

Respondent...

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