United States Tax Court May 21, 1973, Docket Nos. 6756-70, 6757-70, 6758-70 (Marshall v. Commissioner)

lead-opinion

Scott, Judge'-

Respondent determined deficiencies in the Federal income taxes of petitioners I. J. Marshall and Claribel Marshall for the taxable years 1967 and 1968 in the amounts of $819.06 and $10,118.09, respectively. Respondent determined deficiencies in the Federal income taxes of petitioner Flora H. Miller for the taxable years 1965 through 1968 as follows:

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