United States Tax Court August 9, 1971, Docket Nos. 5354-67, 1115-68, 1116-68, 1117-68 (Howlett v. Commissioner)

lead-opinion

FORRESTER, Judge:

In these consolidated proceedings respondent has determined deficiencies in petitioners’ income taxes as follows:

Petitioners Pocket No. Taxable year Deficiency

Sterling G. and Clara Howlett_ 5354 — 67 1963 1964 $233. 76 250. 78

Raymond P. and Phyllis B. Ascue- 1115-68 1963 1964 210. 34 228. 60

Daniel W. and Carole S. Cooley- 1116-68 1964 1965 1966 226. 80 212.