LOWE v. COMMISSIONER

Docket No. 2683-72.

33 T.C.M. 652 (1974)

T.C. Memo. 1974-147

Paul E. Lowe and Carma C. Lowe v. Commissioner.

United States Tax Court.

Filed June 10, 1974.


Attorney(s) appearing for the Case

Paul E. Lowe, pro se, 10210 Kenwood Rd., Cincinnati, Ohio. Donald W. Mosser, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $2,720.67 and $1,611.92 for the taxable years 1968 and 1969, respectively.

Some of the facts have been stipulated and are found accordingly.

Petitioners are husband and wife and resided in Cincinnati, Ohio, at the time they filed their petition herein. They filed joint income tax returns for the years...

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