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ADAMS v. COMMISSIONER

Docket No. 6017-64.

46 T.C. 352 (1966)

WILLIAM E. ADAMS AND HAZEL M. ADAMS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 14, 1966.

Attorney(s) appearing for the Case

Albert R. Mugel and Timothy C. Leixner, for the petitioners.

Stephen M. Miller and Julian I. Jacobs, for the respondent.

TANNENWALD, Judge.

Respondent determined deficiencies in petitioners' Federal income taxes for 1957, 1958, and 1959 in the amounts of $4,431.84, $11,193.23, and $5,127.51, respectively, and asserted an addition to tax of $1,107.96 for 1957 on the ground of failure to file returns. In an amended answer, respondent determined increased deficiencies for these years, based on additional interest income from U.S. sources,1 and an increased...

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