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TAYLOR v. COMMISSIONER

Docket Nos. 108526, 109345.

2 T.C. 267 (1943)

CECIL W. TAYLOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. MALCOLM D. AND MARTHA ANN MILLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 25, 1943.

Attorney(s) appearing for the Case

Thomas M. Wilkins, Esq., for petitioner Cecil W. Taylor.

Malcolm D. Miller, Esq., for petitioners Malcolm D. and Martha Ann Miller.

E. M. Woolf, Esq., for the respondent.

OPINION.

OPPER, Judge:

The Commissioner determined a deficiency of $6.52 in Cecil W. Taylor's 1939 income tax and a deficiency of $7.37 in Malcolm D. and Martha Ann Miller's 1940 joint income tax. Both deficiencies result from the inclusion in the taxpayer's income of amounts withheld,1 under the Civil Service Retirement Act, from the taxpayer's basic pay as an employee in the Civil Service of the United States.

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