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NUCKOLS v. COMMISSIONER

Docket No. 517-69.

29 T.C.M. 1422 (1970)

T.C. Memo. 1970-308

Jacqueline L. Dillow Nuckols v. Commissioner.

United States Tax Court.

Filed November 3, 1970.

Attorney(s) appearing for the Case

J. B. Fisher, Kanawha Valley Bldg., Charleston, W. Va., for the petitioner. Clarence E. Barnes, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in the income tax of petitioner for the taxable year 1964 in the amount of $1,992.75 and additions to tax under section 6653(b), I. R. C. 19541 of $996.38. Respondent conceded at trial that $2,000 of the proposed adjustment is not income to petitioner. The remaining issues to be decided are: (1) Whether salary and expense checks totaling...

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