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LAMBERT v. COMMISSIONER

Docket No. 7118-65.

49 T.C. 57 (1967)

WILLIAM H. LAMBERT AND BEULAH E. LAMBERT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1967.

Attorney(s) appearing for the Case

Alvin R. Wohl, for the petitioners.

Harry M. Asch, for the respondent.

WITHEY, Judge:

Respondent determined deficiencies in petitioners' income tax as set forth below:

Taxable year                                                 Amount of
                                                             deficiency

   1961 --------------------------------------------------     $452.67
   1962 --------------------------------------------------      464.64
   1963 -------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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