H. G. And Frances Kellam Hendricks v. Commissioner of Internal Revenue

This appeal attacks the soundness of a memorandum decision of the Tax Court. Finding ourselves in accord with the Tax Court’s decision, we append the Tax Court’s memorandum opinion. 1

Affirmed.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined deficiencies in petitioners’ income tax in the amounts and years as follows:

Docket No. Year Deficiency

93029 1957 $12,432.85

1848-62 1958 5,319.44

650-63 1959 193.44

650-63 1960 606.10

1624-66 1961 1,401.66

1624-66 1962 1,360.70

‘1624-66 1963 1,427.46

The sole issue for decision 1 is whether the relief provisions of section 1301 of the…