ESTATE OF STAMOS v. COMMISSIONER

Docket No. 3349-67.

55 T.C. 468 (1970)

ESTATE OF GEORGE STAMOS, DECEASED, EVELYN J. STAMOS, EXECUTRIX, AND EVELYN J. STAMOS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 14, 1970.


Attorney(s) appearing for the Case

Robert E. Roache, for the petitioners.

J. Patrick McElroy, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined deficiencies in the income tax of George and Evelyn J. Stamos (the taxpayers) in the amounts of $988.20 and $505.64 for the calendar years 1963 and 1964. Since the 1964 determination has not been contested, only the deficiency determined with respect to 1963 is before us. The sole issue remaining for decision is whether the taxpayers may revoke their prior timely...

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