Robert J. Inness, Yvette Inness, and Bob Inness Company v. Commissioner of Internal Revenue

This consolidated appeal is from determinations by the Tax Court 1 of income tax deficiencies on petitions by the appellant taxpayers for redetermination. 2

The appellants have not briefed or argued two small deficiencies for the taxable year 1960, and they are affirmed, These are the deficiency of $105.46 against Robert and Yvette Inness and the deficiency of $159.82 against Bob Inness Company.

The Commissioner asserted deficiencies against Bob Inness Company for the taxable years 1958, 1959, 1961 and 1962. As to these deficiencies the taxpayers make a new argument on appeal that the Bob…