Harold L. and Gladys M. Humberson - Page 20

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          Conclusion                                                                  
               In order to give effect to our disposition of the disputed             
          issues,                                                                     


                                        Decision will be entered                      
                                        for respondent.17                             





























          17 On brief, respondent laconically claims an increased                     
          deficiency.  Sec. 6214(a).  See supra notes 9, 14.  However, we             
          think such claim was not properly raised, and we will not allow             
          it.                                                                         


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