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OWENS v. COMMISSIONER

Docket No. 85523.

20 T.C.M. 1046 (1961)

T.C. Memo. 1961-210

James D. Owens v. Commissioner.

United States Tax Court.

Filed July 17, 1961.

Attorney(s) appearing for the Case

Valentine B. Deale, Esq., 839 17th St., N. W., Washington, D. C., for the petitioner. Herbert A. Seidman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the calendar years 1955 and 1956 in the amounts of $810.77 and $548.94, respectively.

Petitioner assigns but one error, namely, "The determination of tax set forth in the said notice of deficiency is based upon the following error: The deduction provided for at section 215(a) of the 1954 Revenue Code when section 71(a)(1) is applicable was...

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