Edmonds v. Commissioner

Paul S. Edmonds and Catherine M. Edmonds v. Commissioner.

Edmonds v. Commissioner

Docket No. 60337.

United States Tax Court

T.C. Memo 1957-97; 1957 Tax Ct. Memo LEXIS 154; 16 T.C.M. (CCH) 398; T.C.M. (RIA) 57097;

June 19, 1957

John S. Lynch, Jr., Esq., for the petitioners. Gordon N. Cromwell, Esq., for the respondent.

TIETJENS

Memorandum Findings of Fact and Opinion

TIETJENS, Judge: The Commissioner determined deficiencies in the petitioners' income taxes for the years 1951, 1952 and 1953, in the amounts of $439, $1,082.50 and $1,459.08, respectively. Certain adjustments made by the Commissioner were…