Robbins v. Commissioner

Peter Robbins v. Commissioner. Peter Robbins and Martha Robbins v. Commissioner.

Robbins v. Commissioner

Docket Nos. 2761-64, 2762-64.

United States Tax Court

T.C. Memo 1967-5; 1967 Tax Ct. Memo LEXIS 256; 26 T.C.M. (CCH) 34; T.C.M. (RIA) 67005;

January 11, 1967

Harry Adelberg and David B. Rudow, for the petitioners. George K. Dunham, for the respondent.

KERN

Memorandum Findings of Fact and Opinion

In docket No. 2761-64, respondent has determined a deficiency of $1,768.15 in the income tax liability of petitioner Peter Robbins for the year 1958. In docket No. 2762-64, respondent has determined a…