McCOY v. COMMISSIONER

Docket No. 4926-69.

57 T.C. 732 (1972)

ROBERT L. McCOY AND EVA M. McCOY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 9, 1972.


Attorney(s) appearing for the Case

Orvall L. Viers, for the petitioners.

J. C. Linge, for the respondent.


TIETJENS, Judge:

The first opinion in this case was issued as a memorandum filed February 23, 1971. At that time we sustained, after minor adjustments, the deficiencies for 1964 and 1965 determined by the Commissioner in the individual income tax of the petitioners, who filed joint returns for the 2 calendar years and who at all times throughout this proceeding have been living together as husband and wife. After our...

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