United States Tax Court November 6, 1964, Docket No. 562-62 (Trotz v. Commissioner)

Fat, Judge*:

Respondent determined deficiencies in petitioners’ income tax for the years 1958 and 1959 in the amounts of $12,048.58 and $6,400.30, respectively. By an amendment to his answer, respondent claimed an additional deficiency for the year 1958 in the amount of $3,454.59.