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DITMARS v. COMMISSIONER

Docket No. 80664.

20 T.C.M. 495 (1961)

T.C. Memo. 1961-105

Walter E. Ditmars and Jennie J. Ditmars v. Commissioner.

United States Tax Court.

Filed April 7, 1961.

Attorney(s) appearing for the Case

Emerson F. Davis, Esq., 60 Broadway, New York, N. Y., and Charles R. Van deWalle, Esq., for the petitioners. Frank V. Moran, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the years 1954, 1955 and 1956 in the amounts of $4,604.72, $6,510.89, and $2,578.73, respectively. In their petition petitioners have claimed overpayments in income tax for 1955 and 1956 in the amounts of $10,552.48 and $13,912.91, respectively.

The errors assigned by petitioners are as follows:

(a) The Commissioner added $6,924...

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