Wattley v. Commissioner

Ralph B. Wattley and Josephine R. Wattley v. Commissioner.

Wattley v. Commissioner

Docket No. 62297.

United States Tax Court

T.C. Memo 1961-24; 1961 Tax Ct. Memo LEXIS 320; 20 T.C.M. (CCH) 111; T.C.M. (RIA) 61024;

January 31, 1961

Ralph B. Wattley, pro se, 141-48 85th Road, Kew Gardens, New York, N. Y. Clarence P. Brazill, Jr., Esq., for the respondent.

RAUM

Memorandum Opinion

RAUM, Judge: This case is here on remand from the Court of Appeals for the Second Circuit (275 F. 2d 461), which reviewed our prior decision herein (31 T.C. 510). The issue was whether the taxpayer was entitled to spread a…