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WATKINS v. COMMISSIONER

Docket Nos. 4458-70, 5157-71, 177-72.

32 T.C.M. 1260 (1973)

T.C. Memo. 1973-267

Reed A. Watkins and Jeanette D. Watkins, et al., v. Commissioner.

United States Tax Court.

Filed December 6, 1973.

Attorney(s) appearing for the Case

Reed A. Watkins, pro se, 118 Edgecombe Drive, Salt Lake City, Utah in docket Nos. 4458-70 and 177-72. Biard E. Anderson and Geraldine Anderson, pro se, in docket No. 5157-71. Eugene P. Bogner, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in the Federal income taxes of petitioners:2

        Reed A. and Jeanette D. Watkins

                  Deficiency Claimed   Deficiency
Docket  Taxable     in Deficiency      Claimed in
  No.    Year           Notice         Amend. to
                                        Answer

4458-70  1966         $1,751...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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