TANNENWALD, Judge:
Respondent determined (a) deficiencies in petitioner Robert L. Bunnel's 1958 income tax in the amount of $1,267.31 and an addition to tax in the amount of $63.37 and (b) deficiencies in petitioners Robert L. Bunnel and Vola V. Bunnel's 1960 and 1961 income tax in the amounts of $24,695.10 and $10,804.89, respectively, and additions to tax in the amounts of $1,234.76 and $540.24, respectively. The cases were consolidated for trial. After concessions...
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