Fairman v. Commissioner

Fred W. Fairman, Jr., and Carolyn (Caryl) Ely Smith v. Commissioner.

Fairman v. Commissioner

Docket No. 95230.

United States Tax Court

T.C. Memo 1964-229; 1964 Tax Ct. Memo LEXIS 109; 23 T.C.M. (CCH) 1381; T.C.M. (RIA) 64229;

August 28, 1964

Sharon L. King for the petitioners. Joseph T. deNicola for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: Respondent has determined deficiencies in income tax for the years 1956 and 1957 as follows:

Year

Deficiency

1956

$ 4,844.93

1957

13,682.40

Petitioners having conceded all other adjustments except a medical expense deduction for 1957,…