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GILMORE v. COMMISSIONER

Docket No. 56020.

25 T.C. 1321 (1956)

MERRILL C. GILMORE AND ETHEL J. GILMORE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 30, 1956.

Attorney(s) appearing for the Case

Merrill C. Gilmore, Esq., for the petitioners.

Nat F. Richardson, Esq., for the respondent.

OPINION.

MULRONEY, Judge:

The respondent determined a deficiency of $598.34 in the petitioners' income tax for the year 1950.

All of the facts have been stipulated and they are herein incorporated by this reference.

Merrill C. Gilmore and his wife, Ethel, residents of Ottumwa, Iowa, filed a joint income tax return for the year 1950 with the then collector of internal revenue for the district of Iowa at Des Moines, Iowa. Merrill C....

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