Spaeth v. Commissioner

Alexander V. Spaeth and Aranka G. Spaeth v. Commissioner.

Spaeth v. Commissioner

Docket No. 90966.

United States Tax Court

T.C. Memo 1962-37; 1962 Tax Ct. Memo LEXIS 275; 21 T.C.M. (CCH) 184; T.C.M. (RIA) 62037;

February 23, 1962

Alexander V. Spaeth, pro se. Donald G. Daiker, Esq., for the respondent.

TRAIN

Memorandum Findings of Fact and Opinion

TRAIN, Judge: The respondent determined a deficiency in petitioners' income tax liability for the years and in the amounts as follows:

Addition to Tax

Year

Deficiency

Sec. 294(d)(1)(A)

1953

$921.36

1954

477.56

$87.80

1955

723.87

1956

389.32

The sole question for decision…