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HARTWELL v. COMMISSIONER

Docket Nos. 1657-63 — 1659-63.

24 T.C.M. 278 (1965)

T.C. Memo. 1965-49

Clark Hartwell, et al. v. Commissioner.

United States Tax Court.

Filed March 8, 1965.

Attorney(s) appearing for the Case

John G. Gemmill, 530 Statler Center, 900 Wilshire Blvd., Los Angeles, Calif., for the petitioners. Thomas J. Sullivan, for the respondent.

Memorandum Findings of Fact and Opinion

ATKINS, Judge:

The respondent determined deficiencies in income tax of the petitioners in the following amounts:

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    Docket No.                Petitioner                  Year        Deficiency
  ------------------------------------------------------------------------------------
    1657-63    Clark Hartwell .......

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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