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KELLEMS v. COMMISSIONER

Docket No. 427-70.

58 T.C. 556 (1972)

VIVIEN KELLEMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 27, 1972.

Attorney(s) appearing for the Case

David R. Shelton, for the petitioner.

David M. Reizes and Barry D. Gordon, for the respondent.

WITHEY, Judge:

Respondent determined a deficiency in Federal income tax for petitioner for the year ended December 31, 1965, in the amount of $813.30. Respondent has also denied petitioner's claim for refund of taxes for the same year in the amount of $2,939.13. The issues raised by way of the notice of deficiency having been conceded by petitioner at the time of trial, the remaining issue is the allowability of petitioner...

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