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VERNER v. COMMISSIONER

Docket No. 86998.

39 T.C. 749 (1963)

LEO M. VERNER AND ERMA J. VERNER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 11, 1963.

Attorney(s) appearing for the Case

Leo M. Verner, pro se.

William T. Ivey, Jr., Esq., for the respondent.

FORRESTER, Judge:

The respondent has determined the following deficiencies in petitioners' income tax:

Year                                            Deficiency

1955 ----------------------------------------      $342.65
1956 ----------------------------------------       490.90
1957 ----------------------------------------       468.48

The sole issue is whether amounts received as "per diem" allowances constitute...

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