Barlow v. Commissioner

NORMAN L. and MARGARET C. BARLOW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE.

ARTHUR H. HESBON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE.

Barlow v. Commissioner

Docket Nos. 878-71, 879-71.

United States Tax Court

T.C. Memo 1975-316; 1975 Tax Ct. Memo LEXIS 60; 34 T.C.M. (CCH) 1373; T.C.M. (RIA) 750316;

October 20, 1975, Filed

Norman L. and Margaret Barlow, pro se.

Arthur H. Hesbon, pro se.

J. E. Britt, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined a deficiency of $23,627.12 in Norman L. and Margaret C. Barlow's Federal income tax for 1966,…