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ROUSSEL v. COMMISSIONER

Docket No. 77992.

37 T.C. 235 (1961)

W. D. AND SEDLEY ROUSSEL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 21, 1961.

Attorney(s) appearing for the Case

Thomas H. Kingsmill, Jr., Esq., and Albert B. Koorie, Esq., for the petitioners.

J. L. Bailey, Esq., E. A. Eagleton, Esq., and S. George Voss, Esq., for the respondent.

FISHER, Judge:

Respondent determined deficiencies in income tax of the petitioners as follows:

Year                                   Amount

1953 ------------------------------   $7,639.90
1954 ------------------------------   13,036.24
1955 ------------------------------    8,099.77
1956 ------------------------------    1,574.55

It is stipulated that the deficiencies for the years 1953, 1954, and 1956, arose out...

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