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MCCLAIN v. COMMISSIONER

Docket No. 93916.

40 T.C. 841 (1963)

THOMAS H. McCLAIN AND MARIBETH S. McCLAIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 14, 1963.

Attorney(s) appearing for the Case

Howard J. Deards and Howard G. Rath, Jr., for the petitioners.

Donald D. Winn, for the respondent.

OPINION

FORRESTER, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1957 and 1958 in the amounts of $2,913.62 and $1,756.27, respectively. Petitioners assert an overpayment of such taxes for 1958 of $999.31. The sole issue for decision is whether certain income received from his employer by petitioner Thomas H. McClain (hereinafter referred to as McClain or petitioner...

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