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PRINCE v. COMMISSIONER

Docket No. 1791-71.

32 T.C.M. 117 (1973)

T.C. Memo. 1973-31

Thomas C. Prince and Gloria L. Prince v. Commissioner.

United States Tax Court.

Filed February 7, 1973.

Attorney(s) appearing for the Case

Perry Shields, Valley Fidelity Bank Bldg., Knoxville, Tenn., for the petitioners. Richard J. Neubauer, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

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

                                Addition to Tax
    Year           Deficiency      Sec. 6651

    1966 ......... $6,625.03         $662.50
    1967 .........     59.07         .......

The deficiency for 1967 and the addition to tax for 1966 are no longer in issue. The only issue to be decided...

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