Boland v. Commissioner

JOHN E. BOLAND and LILLIAN R. BOLAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Boland v. Commissioner

Docket No. 1736-71

United States Tax Court

T.C. Memo 1972-233; 1972 Tax Ct. Memo LEXIS 24; 31 T.C.M. (CCH) 1145; T.C.M. (RIA) 72233;

November 21, 1972, Filed

Howell C. Mette, for the petitioners.

Edward L. Newberger, for the respondent.

TANNENWALD

MEMORANDUM OPINION

TANNENWALD, Judge: Respondent determined deficiencies in petitioners' income tax as follows:

Year

Deficiency

1964

$7,357.98

1965

2,538.89

1966

2,267.41

1967

5,732.85

Several issues having been resolved by the parties, the only…