Swingle v. Commissioner

Charles W. Swingle, Jr. v. Commissioner.

Swingle v. Commissioner

Docket No. 72368.

United States Tax Court

T.C. Memo 1959-135; 1959 Tax Ct. Memo LEXIS 106; 18 T.C.M. (CCH) 594; T.C.M. (RIA) 59135;

June 30, 1959

Philip G. Johnson, C.P.A., Sharp Building, Lincoln, Neb., for the petitioner. Arthur B. Bleecher, Esq., for the respondent.

WITHEY

Memorandum Opinion

WITHEY, Judge: The respondent has determined a deficiency in petitioner's income tax for 1953 in the amount of $131.

The sole issue presented for our decision is the correctness of the respondent's action in determining that a portion of the…