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EMMONS v. COMMISSIONER

Docket No. 76849.

36 T.C. 728 (1961)

EUGENE F. EMMONS AND MARY J. EMMONS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 28, 1961.

Attorney(s) appearing for the Case

Henry C. Harvey, Esq., for the petitioners.

Buckley D. Sowards, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income tax for the years 1952 and 1954 as follows:

Year                                                          Deficiency

1952 ------------------------------------------------------    $3,428.32
1954 ------------------------------------------------------     3,367.14
                         ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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