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FOX v. COMMISSIONER

Docket Nos. 1812-71, 1813-71.

61 T.C. 704 (1974)

BLAINE S. FOX AND NANCY A. FOX, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. BLAINE S. FOX, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 7, 1974.

Attorney(s) appearing for the Case

John J. Mitchell, William J. Koehn, and Donald J. Brown, for the petitioners.

Robert J. Murray and Charles Lomax, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the income tax of petitioners Blaine S. and Nancy A. Fox for 1966 in the amount of $6,372.53 and an addition to tax under section 6653(b)1 in the amount of $3,186.27. At the trial, respondent conceded that Nancy A. Fox is not liable for the addition to tax but did not make a similar concession as to Blaine S. Fox. Respondent also determined a deficiency in the income tax...

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