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KATZ v. COMMISSIONER

Docket No. 89514.

22 T.C.M. 769 (1963)

T.C. Memo. 1963-160

Seymour Katz and Rae Katz v. Commissioner.

United States Tax Court.

Filed June 10, 1963.

Attorney(s) appearing for the Case

Seymour Feinman for the petitioners. Eugene L. Wilpon for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1957 of $240. The deficiency is due to one adjustment made to the taxable income disclosed by petitioners' return and is as follows:

Unallowable deduction and additional income: (a) Exemptions........$1,200.00

The adjustment is explained in the notice of deficiency as follows:

(a) It has been determined that deductions...

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