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RIVERS v. COMMISSIONER

Docket No. 76630.

19 T.C.M. 721 (1960)

T.C. Memo. 1960-139

Robert E. Rivers and Ruby D. Rivers v. Commissioner.

United States Tax Court.

Filed June 30, 1960.

Attorney(s) appearing for the Case

Ralf H. Erlandson, Esq., 1108 Main St., Milwaukie, Ore., for the petitioners. Walter I. Auran, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioners' income tax for the years 1955, 1956, and 1957 in the respective amounts of $240, $241.08, and $264.96. The deficiency for 1955 is due to the disallowance by respondent of two exemptions claimed by petitioners in their return aggregating $1,200. This adjustment made by respondent is explained in the deficiency notice for...

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