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DIX v. COMMISSIONER

Docket Nos. 584-65, 2942-65.

46 T.C. 796 (1966)

JOHN C. W. DIX AND CAROLINE W. DIX, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT GEORGE E. DIX, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1966.

Attorney(s) appearing for the Case

Richard A. Bishop and Charles S. Yates, for the petitioners.

Douglas O. Tice, Jr., for the respondent.

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the calendar year 1960 in these consolidated proceedings in the amounts of $4,577.49 and $6,487.62, respectively. Petitioners contend that instead of deficiencies they are entitled to refunds of $474.45 and $796.82, respectively.

Petitioners have assigned two errors, as follows:

(a) In determining the taxable income of the Petitioners for the year 1960 the Commissioner erroneously...

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