OPINION
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for the calendar years 1965 and 1966 in the amounts of $8,039.70 and $4,767.83, respectively. Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision the
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.