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BENTON v. COMMISSIONER

Docket No. 4373-63.

24 T.C.M. 1622 (1965)

T.C. Memo. 1965-291

Gerald Lewis Benton and Jeannette Benton v. Commissioner.

United States Tax Court.

Filed November 4, 1965.

Attorney(s) appearing for the Case

Gerald Lewis Benton, pro se, 100 McAllister St., San Francisco, Calif. Martin A. Schainbaum, for the respondent.

Memorandum Opinion

PIERCE, Judge:

Respondent determined a deficiency of $280.24 in the income tax of the petitioners, Gerald Lewis Benton and Jeannette Benton, for the taxable calendar year 1961. These petitioners are husband and wife residing in San Mateo, California. They filed a joint Federal income tax return for the year 1961, with the district director of internal revenue at San Francisco.

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