Browning v. Commissioner

LESTER E. BROWNING and VELETTE BROWNING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Browning v. Commissioner

Docket No. 3762-72.

United States Tax Court

T.C. Memo 1974-80; 1974 Tax Ct. Memo LEXIS 243; 33 T.C.M. (CCH) 429; T.C.M. (RIA) 74080;

March 28, 1974, Filed.

Charles W. Gabler, for the petitioners.

Alan R. Herson, for the respondent.

DRENNEN

MEMORANDUM OPINION.

DRENNEN, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $7,116.32 and $9,304.29 for the years 1967 and 1968, respectively. Respondent also determined that part of the above underpayments was…