HIBBS v. COMMISSIONER

Docket No. 8398-80.

51 T.C.M. 643 (1986)

T.C. Memo. 1986-107

Caroline Hibbs v. Commissioner.

United States Tax Court.

Filed March 18, 1986.


Attorney(s) appearing for the Case

Robert B. Leggat, Jr., for the petitioner. Donald L. Wells, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

In his notice of deficiency respondent determined that deficiencies in income tax were due from Guy O. Hibbs and Caroline Hibbs as follows:

Year                      Deficiency

1971 .................... $18,373.00
1973 ....................  10,930.59
1974 ....................     351.12
1975 ....................     715.86

A joint petition was filed by Mr...

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