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OSWALD v. COMMISSIONER

Docket No. 6301-66.

49 T.C. 645 (1968)

VINCENT E. OSWALD AND ELEANOR H. OSWALD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 18, 1968.

Attorney(s) appearing for the Case

Sidney B. Gambill and William J. Kenney, for the petitioners.

Joseph M. Abele and Donald Howser, for the respondent.

The Commissioner determined deficiencies in the petitioners' income tax of $16,765.12 for 1963 and $2,462.91 for 1964.

The parties have settled a number of issues and the only remaining issue is whether the petitioners are entitled to a deduction of $5,000 for 1964 representing the return of that amount by Vincent to Electric Manufacturing & Repair Co. which had paid that amount to him as salary in 1960.

FINDINGS OF FACT

Eleanor H. Oswald and...

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