Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal Revenue

HASTINGS, Chief Judge.

This is an appeal from a decision of the Tax Court of the United States involving deficiencies in federal income taxes of petitioners, Marvin A. Heidt and Beatrice Heidt (appellants), Tax Court Docket No. 62377. The opinion was filed February 18, 1959, and decision was entered pursuant thereto on February 19, 1959.

The respondent, Commissioner of Internal Revenue (appellee), determined deficiencies in income tax of appellants for the calendar years 1952 and 1953 in the amounts of $851.16 and $996.35, respectively. The evidence in this case consisted of a stipulation of…