Corcoran v. Commissioner

Edward J. Corcoran v. Commissioner.

Corcoran v. Commissioner

Docket No. 2565-69.

United States Tax Court

T.C. Memo 1971-269; 1971 Tax Ct. Memo LEXIS 61; 30 T.C.M. (CCH) 1159; T.C.M. (RIA) 71269;

October 26, 1971, Filed.

Gabriel T. Pap, 51 E. 67th, New York, N.y., for the petitioner. John D. Shuff, for the respondent.

QUEALY

Memorandum Findings of Fact and Opinion

QUEALY, Judge: Respondent has determined a deficiency in petitioner's Federal income tax for the calendar year 1966 in the amount of $2,525.84. Concessions have been made by the parties so that the issues for decision are: (1) whether…