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KOTOVIC v. COMMISSIONER

Docket No. 66517.

18 T.C.M. 785 (1959)

T.C. Memo. 1959-177

Charles L. Kotovic v. Commissioner.

United States Tax Court.

Filed September 21, 1959.

Attorney(s) appearing for the Case

Chester J. Niebler, Esq., 744 North 4th Street, Milwaukee, Wis., for the petitioner. William J. Wise, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency in the income tax of petitioner for the year 1952 in the amount of $2,110.22. The only issue before us is whether petitioner has filed a joint return with his wife for that year.

Findings of Fact

Such facts as have been stipulated are found accordingly.

Petitioner timely filed his...

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