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NEREM v. COMMISSIONER

Docket No. 3087-62.

41 T.C. 338 (1963)

MARVIN E. NEREM AND EVELYN L. NEREM, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 3, 1963.

Attorney(s) appearing for the Case

Nels W. Branstad, for the petitioners.

David A. Pierce, for the respondent.

OPINION

PIERCE, Judge:

The Commissioner determined deficiencies in the income taxes of the petitioners for the years 1959 and 1960 in the respective amounts of $73.72 and $1,918.92.

The sole issue for decision is whether the amount of $315 which the petitioner husband embezzled from the United States in 1959 while employed as an assistant postmaster at Forest City, Iowa, and also the amount of $12,752.99 which he similarly embezzled in 1960...

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