HOYT, Judge:
Respondent determined deficiencies in petitioners' income taxes in the following years and amounts:
Year Deficiency 1961 ---------------------------------- $23,773.87 1962 ---------------------------------- 30,500.74 1963 ---------------------------------- 31,242.41
After concession of certain issues by petitioners, only two issues remain for decision...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.