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WILES v. COMMISSIONER

Docket Nos. 146-71-149-71.

59 T.C. 289 (1972)

JACK WILES AND MILDRED WILES, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 21, 1972.

Attorney(s) appearing for the Case

Henry Schwartz II, for the petitioners.

Kemble White, for the respondent.

SIMPSON, Judge:

The respondent determined the following deficiencies in, and additions to, the petitioners' income tax:

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                                                                    Sec. 6653
                           Petitioner         Year    Deficiency     (a)[2]
                                                                ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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