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LINDER v. COMMISSIONER

Docket Nos. 66878, 67040.

18 T.C.M. 341 (1959)

T.C. Memo. 1959-69

John Linder, Petitioner v. Commissioner. Robert Dickman, Viola Dickman, Husband and Wife v. Commissioner.

United States Tax Court.

Filed April 9, 1959.

Attorney(s) appearing for the Case

Clifford F. Brown, Esq., 20 West Main Street, Norwalk, Ohio, for petitioner John Linder. Frank J. Hiltz, Esq., Citizens Bank Building, Norwalk, Ohio, for petitioners Robert Dickman and Viola Dickman. Frank W. Hardy, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in the income tax of the petitioners as follows for the indicated years:

  Docket
    No.       Petitioner       Year    Deficiency

  66878    John Linder.......  1953     $429.00
                               1954      392.00
                               1955      374.89
  67040    Robert Dickman
            and Viola
            Dickman...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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