Stout v. Commissioner

Edward M. Stout and Grace Stout v. Commissioner.

Stout v. Commissioner

Docket No. 31900.

United States Tax Court

1953 Tax Ct. Memo LEXIS 386; 12 T.C.M. (CCH) 52; T.C.M. (RIA) 53030;

January 30, 1953

Raymond A. Fox, Esq., for the petitioners. Charles S. Gray, Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent determined deficiencies in petitioners' income taxes as follows:

1945

$3,470.59

1946

7,332.33

Six issues were raised by allegations of error in the petition filed herein. At the trial petitioners stipulated that they had abandoned four of these…