United States Tax Court May 29, 1973, Docket No. 6203-69 (Adams v. Commissioner)

lead-opinion

Tietjens, Judge:

The Commissioner determined deficiencies in the joint individual income tax liability of Raymond H. Adams and his former wife, now known as Nellie M. Wagonmaker (not a party in this case), as follows:

Year Deficiency 1956 _$9,189. 84 1957 _ 20, 844.16 1958 _ 28,272.29 Year Deficiency 1959 _$14, 610.28 1960 _ 21,554.71 1961_ 31,290.