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LEGGET v. COMMISSIONER

Docket No. 89689.

39 T.C. 1022 (1963)

DAVID G. LEGGET, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 25, 1963.

Attorney(s) appearing for the Case

M. Francis Bravman, Esq., for the petitioner.

Arnold Y. Kapiloff, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined deficiencies in petitioner's income tax for the years 1954 and 1955 in the amounts of $3,596.84 and $1,862.54, respectively. The deficiencies result from adjustments made to the income reported on petitioner's returns for the taxable years. The adjustments are explained in the deficiency notice as follows:

(a) It is held that the amounts of $6,500.00 and $6,625.00 for the years 1954 and...

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