Roe v. Commissioner

Harold Roe and Charlotte Roe v. Commissioner.

Roe v. Commissioner

Docket No. 92511.

United States Tax Court

T.C. Memo 1965-100; 1965 Tax Ct. Memo LEXIS 230; 24 T.C.M. (CCH) 528; T.C.M. (RIA) 65100;

April 15, 1965

Dale Forbes and Melvyn M. Ryan, for the petitioners. H. Kent Holman, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: The Commissioner determined deficiencies in petitioners' income tax, as follows:

Taxable Year

Amount

1956

$2,093.79

1957

1,832.60

1958

2,551.61

By an Amendment to Answer, the Commissioner determined that there were increased deficiencies, as follows:

Taxable…