Armour v. Commissioner

George L. Armour and Frances Armour v. Commissioner.

Armour v. Commissioner

Docket No. 4737-67.

United States Tax Court

T.C. Memo 1969-245; 1969 Tax Ct. Memo LEXIS 50; 28 T.C.M. (CCH) 1268; T.C.M. (RIA) 69245;

November 18, 1969, Filed

Joseph Getz, for the petitioner. Wallace Musoff, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $2,833.36 in petitioners' Federal income tax for the year 1963.

Petitioners have conceded some of the adjustments made by respondent. Two issues are presented for decision: (1) Are petitioners entitled to…