LARSEN v. COMMISSIONER

Docket Nos. 5847-74, 5942-74.

66 T.C. 478 (1976)

VINCENT T. LARSEN AND JUNE LARSEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT LANGDON G. WILLIAMS AND JOYCE WILLIAMS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 16, 1976.


Attorney(s) appearing for the Case

Myles J. Thomas, for the petitioners.

James L. Norris, for the respondent.


OPINION

HALL, Judge:

Respondent determined the following income tax deficiencies for petitioners in the following years:

Petitioner             Year    Deficiency

Larsen -------------   1968    $12,144.91
                       1969      4,490.55
                       1970      4,399.76

Williams -----------   1968     12,301.35
                       1969      5,862...

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