HILL v. COMMISSIONER

Docket No. 94671.

22 T.C.M. 1056 (1963)

T.C. Memo. 1963-211

T. Gardner and Alice S. Hill v. Commissioner.

United States Tax Court.

Filed August 7, 1963.


Attorney(s) appearing for the Case

Clarence J. Jackson, 1210 Candler Bldg., Atlanta, Ga., for the petitioners. D. C. Knickerbocker, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined deficiencies in petitioners' income taxes as originally reported by petitioners for the years 1956, 1957 and 1958 in the respective amounts of $182.80, $353.71 and $204.04. The issue on the determined deficiencies is the correctness of respondent's disallowance of certain sums as business losses. Petitioners filed amended returns...

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