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BOYD v. COMMISSIONER

Docket Nos. 91171, 92413.

46 T.C. 252 (1966)

GARVIS O. BOYD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT R. P. PHILPOT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 17, 1966.

Attorney(s) appearing for the Case

Garvis O. Boyd, pro se.

R. P. Philpot, pro se.

Eugene B. Smith, for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in the income taxes of petitioner Garvis O. Boyd for the calendar years 1956, 1957, and 1958 in the respective amounts of $706.85, $797.42, and $933.82 and a deficiency in the income tax of petitioner R. P. Philpot for the calendar year 1958 and an addition to tax in the respective amounts of $1,191.55 and $297.89. Respondent has conceded that the addition to tax determined...

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