OPINION
DAWSON, Judge:
Petitioners, formerly husband and wife, filed separate petitions disputing the following deficiencies determined by respondent in their Federal income taxes:
Taxable year Deficiency 1969 ........................ $280 1971 ........................ 63,972
These cases were consolidated for purposes of...
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.