Jungert v. Commissioner

Philip W. Jungert and Henrietta Jungert v. Commissioner.

Jungert v. Commissioner

Docket No. 4617-66.

United States Tax Court

T.C. Memo 1968-116; 1968 Tax Ct. Memo LEXIS 181; 27 T.C.M. (CCH) 555; T.C.M. (RIA) 68116;

June 17, 1968, Filed

Francis J. Butler and Lynne M. Seelye, for the petitioners. Gary C.Randall, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: Respondent determined a deficiency in the Federal income tax of petitioners for the calendar year 1962 in the amount of $6,893.35.

This sole issue for determination is whether petitioners are entitled to deduct the amount…