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COLE v. COMMISSIONER

Docket Nos. 4868-70 and 4869-70.

31 T.C.M. 870 (1972)

T.C. Memo. 1972-177

Morton E. Cole v. Commissioner. Cyril Cole and Jean E. Cole v. Commissioner.

United States Tax Court.

Filed August 16, 1972.

Attorney(s) appearing for the Case

Morton E. Cole, 1 Constitution Plaza, Hartford, Conn., for the petitioners. David W. Winters, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined the following deficiencies in the income taxes of petitioners:

                               Taxable
  Docket                        Year
    No.      Petitioner        Ended     Deficiency

  4868-70  Morton E. Cole ..   2-28-66   $   85.98
                               2-28-67    1,021.88
                   ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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