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WELLS v. COMMISSIONER

Docket No. 4238-64.

26 T.C.M. 719 (1967)

T.C. Memo. 1967-154

Sidney A. Wells and Ruthanne W. Wells v. Commissioner.

United States Tax Court.

Filed July 24, 1967.

Attorney(s) appearing for the Case

Sidney Goldstein, for the petitioners. Helen Viney Porter, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in the Federal income tax of petitioners for 1962 in the amount of $5,160.09. The related issues presented for our determination result from $5,072 withheld by petitioner husband's employer in 1962 to reimburse it for payment of additional German income taxes of petitioner husband for 1956 and 1957.1 These issues are:

1. Whether...

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