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A. A. EMMERSON v. COMMISSIONER

Docket Nos. 3590-63, 3591-63.

44 T.C. 86 (1965)

A. A. EMMERSON AND IDA CAROLYN EMMERSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. R. H. EMMERSON, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1965.

Attorney(s) appearing for the Case

Alvin D. McNeil and Jack D. Swaner, Jr., for the petitioners.

David R. Brennan, for the respondent.

OPINION

ATKINS, Judge:

The respondent determined deficiencies in income tax against the petitioners A. A. Emmerson and Ida Carolyn Emmerson for the taxable years 1958, 1959, and 1960 in the respective amounts of $1,295.60, $3,611.53, and $3,308.74, and against the petitioner R. H. Emmerson for the taxable years 1959 and 1960 in the respective amounts of $1,460.11 and $2,872.

The parties have reached agreement as to all the issues for the various...

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