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SETAL v. COMMISSIONER

Docket Nos. 78808, 79912.

20 T.C.M. 780 (1961)

T.C. Memo. 1961-156

Manuel G. Setal v. Commissioner. Juan Diaz v. Commissioner.

United States Tax Court.

Filed May 31, 1961.

Attorney(s) appearing for the Case

Gilbert T. Caswell, Jr., Esq., for the petitioners. Joseph D. Holmes, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in the income tax of the petitioners for 1957 as follows:

  Petitioner               Docket No.    Deficiency

  Manuel G. Setal.......     78808        $198.00
  Juan Diaz ............     79912         524.97

The only issue presented for our decision is the correctness of the respondent's action in determining that petitioners improperly...

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