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SCHMIDT v. COMMISSIONER

Docket No. 982-66

26 T.C.M. 952 (1967)

T.C. Memo. 1967-195

James G. Schmidt and Lorraine W. Schmidt v. Commissioner.

United States Tax Court.

Filed October 10, 1967.

Attorney(s) appearing for the Case

Elroy J. Snouffer, 1201 N. Calvert, Baltimore, Md., for the petitioners. Robert E. Garfield, for the respondent.

Memorandum Opinion

KERN, Judge:

Respondent determined a deficiency in the income tax liability of petitioner for the year 1961 in the amount of $11,776.50. The adjustments giving rise to this deficiency were explained by respondent as follows:

It is determined that you failed to report dividends received from the Paul M. Adams Company in the amount of $22,450.00. It is also determined that you received taxable dividends of $480.00 from the Paul...

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