HOLLINGSWORTH v. COMMISSIONER

Docket No. 1943-72.

32 T.C.M. 843 (1973)

T.C. Memo. 1973-179

Shannon F. and Gladys S. Hollingsworth v. Commissioner.

United States Tax Court.

Filed August 20, 1973.


Attorney(s) appearing for the Case

John G. Rocovich, Jr. and William L. Martin, 6th Floor, Boxley Bldg., Roanoke, Va., for the petitioners. Robert E. Lee and J. Doyle Tumbleson, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent has determined deficiencies in income tax to be due from the petitioners for the taxable years 1966 and 1967 in the amounts of $4,392.46 and $5,422.84, respectively. Certain adjustments were made by respondent in the statutory notice of deficiency to which petitioners have neither alleged any error in their petition nor adduced any evidence at the trial. They will therefore be deemed to have...

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