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MILLS v. COMMISSIONER

Docket No. 3960-65.

26 T.C.M. 349 (1967)

T.C. Memo. 1967-67

Hugh N. Mills and Jane W. Mills v. Commissioner.

United States Tax Court.

Filed April 5, 1967.

Attorney(s) appearing for the Case

Arthur T. Ciccarello, L. & S. Bldg., 810 Quarrier St., Charleston, W. Va., for the petitioners. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for taxable year 1961 in the amount of $9,716.78.

Jane W. Mills is a party-petitioner solely because she joined in the joint income tax return made and filed for Hugh N. Mills, who will hereafter be referred to as petitioner.

The issues for decision are:

(1) Whether petitioner...

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