Kuper v. Commissioner

Alan B. Kuper and Virginia A. Kuper v. Commissioner.

Kuper v. Commissioner

Docket No. 199-62.

United States Tax Court

T.C. Memo 1963-239; 1963 Tax Ct. Memo LEXIS 105; 22 T.C.M. (CCH) 1208; T.C.M. (RIA) 63239;

September 5, 1963

Martin D. Cohen, 744 Broad St., Newark, N.J., for the petitioners. Alvin C. Martin and Laurence Goldfein, for the respondent.

FAY

Memorandum Findings of Fact and Opinion

FAY, Judge: The respondent determined a deficiency in the petitioners' income tax for the year 1960 in the amount of $132.56.

Two of the issues raised by the petition have been settled by stipulation. The only…