United States Tax Court August 19, 1968, Docket Nos. 209-66, 210-66 (Hollenbeck v. Commissioner)

lead-opinion

FORRESTER, Judge:

The respondent has determined deficiencies in the 1961 individual income taxes of petitioners in the following amounts: Docket No. 209-66, Edwin C. and Kathryn J. Hollenbeck, $8,991.73; docket No. 210-66, Wade G. and Anita L. Ellis, $7,689.47. Upon a joint motion of the patties the above docket numbers were consolidated for purposes of trial, briefing, and decision.