United States Tax Court July 28, 1964, Docket Nos. 1099-63, 1717-63 (Thomson v. Commissioner)

lead-opinion

OPINION

Scott, Judge:

Respondent determined deficiencies in the income tax of Arthur D. and Mary C. Thomson for the calendar years 1955,1956, 1957, and 1958, in the amounts of $3,082.58, $2,691.34, $3,100.27, and $3,305.78, respectively, and determined deficiencies in the income tax of Arthur G. B. Metcalf for the calendar years 1955,1956,1957,1958, and 1959 in the amounts of $3,801.