Frank B. Matteson and Maxine Z. Matteson v. Commissioner of Internal Revenue

This appeal is from a United States Tax Court decision finding deficiencies in appellants’ federal income tax payments for 1967, 1968 and 1969. We affirm the order of the Tax Court.

The Mattesons, appellants, are husband and wife, living in Grant City, Missouri; he is a medical doctor in general practice and she is a registered nurse. Dr. Matteson is the only doctor in the county in which appellants reside and he travels between three hospitals in surrounding counties. He also makes house calls, is county coroner and is active in civic affairs.

Mrs. Matteson is director of nursing service at a…