Schmitt v. Commissioner

John H. Schmitt v. Commissioner.

Schmitt v. Commissioner

Docket No. 2541-63.

United States Tax Court

T.C. Memo 1965-37; 1965 Tax Ct. Memo LEXIS 291; 24 T.C.M. (CCH) 203; T.C.M. (RIA) 65037;

February 25, 1965

W. Carroll Parks, for the petitioner. George K. Dunham, for the respondent.

RAUM

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax in the amount of $10.08 for the year 1960.

The sole issue is whether respondent correctly determined that certain payments made to petitioner, a retired policeman, in 1960, after he had been retired for physical disability, were…