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STROMSTED v. COMMISSIONER

Docket No. 3187-67.

53 T.C. 330 (1969)

VICTOR E. AND HELEN A. STROMSTED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1969.

Attorney(s) appearing for the Case

John Potts Barnes, for the petitioners.

Stephen M. Miller, for the respondent.

IRWIN, Judge:

Respondent determined deficiencies in petitioners' income taxes for the following years:

    Year                        Amount

    1962 -----------------   $5,976.68
    1963 -----------------    7,884.81
    1964 -----------------   $4,235.58
    1965 -----------------    3,607.20

The deficiencies determined for the years 1962, 1963, and 1964 were, in part, attributable to the disallowance of certain...

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