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FINNEY v. COMMISSIONER

Docket No. 2660-65.

27 T.C.M. 1510 (1968)

T.C. Memo. 1968-283

Jerrald O. Finney and Dorothy M. Finney v. Commissioner.

United States Tax Court.

Filed December 5, 1968.

Attorney(s) appearing for the Case

Jerrald O. Finney, pro se, 712 Anderson Bank Bldg., Anderson, Ind. Walter C. Dietzen, for petitioner Dorothy M. Finney. George P. Adinamis, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following income tax deficiencies against the petitioners:

     Year                       Deficiency

     1957 ...................    $ 298.87
     1958 ...................       27.48
     1960 ...................    2,269.42
     1961 ...................      288.02

Some of the adjustments to petitioners' income are not in dispute and others...

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