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ADAMS v. COMMISSIONER

Docket No. 144-62.

22 T.C.M. 1215 (1963)

T.C. Memo. 1963-241

A. Eugene Adams and Ruth C. H. Adams v. Commissioner.

United States Tax Court.

Filed September 10, 1963.

Attorney(s) appearing for the Case

Paul R. Russell, 20 Exchange Place, New York, N. Y., for the petitioners. Frederic S. Kramer and Lee A. Kamp, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent determined deficiencies in petitioners' income tax for the years and in the amounts as follows:

    Year                  Amount

    1957 ............   $  891.07
    1958 ............    4,144.32

By an amendment to their petition, petitioners claim an overpayment for 1957 in the amount of $3,606.20.

The issues presented for our decision are (1) whether...

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