Commissioner of Internal Revenue v. Charles R. And Irene Wilkerson

The Commissioner of Internal Revenue determined a deficiency in the 1961 income tax of Charles R. and Irene Wilkerson, in the amount of $204.56. Taxpayers petitioned the Tax Court for a redetermination of the deficiency. The Tax Court decided that there is no deficiency, its opinion being reported at 44 T.C. 718. The Commissioner has petitioned this court to review that decision.

Charles R. Wilkerson retired from the United States Army on November 30, 1944, after more than thirty years’ service. In the joint income tax return filed by Wilkerson and his wife for the year 1961, they reported…