CROSSLAND v. COMMISSIONER

Docket Nos. 2431-72, 7613-73.

33 T.C.M. 1278 (1974)

T.C. Memo. 1974-277

Arthur J. Crossland v. Commissioner. Arthur J. and Susan Crossland v. Commissioner.

United States Tax Court.

Filed October 24, 1974.


Attorney(s) appearing for the Case

Arthur J. Crossland, pro se, 24 Lane Dr., Suncook, N.H. Peter J. Panuthos, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

      Arthur J. Crossland

  Year                 Deficiency

  1968 ............... $1,796.09
  1970 ...............    673.81

    Arthur J. and Susan Crossland

  Year                  Deficiency

  1971 ..............  $  689.16

Concessions...

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