SHINKONIS v. COMMISSIONER

Docket No. 23093.

10 T.C.M. 503 (1951)

Frank Shinkonis and Virginia Shinkonis, Husband and Wife, v. Commissioner.

United States Tax Court.

Entered May 25, 1951.


Attorney(s) appearing for the Case

John F. Kane, Esq., 841 Penobscot Building, Detroit 26, Mich., for the petitioners. Thomas V. LeFevre, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding was initiated to test the correctness of respondent's determination of a deficiency in the amount of $4,002.53 for the calendar year 1945. The major issue is the amount of petitioners' gross income from the operation of a tavern. Respondent concedes that should petitioners prevail on the major issue they will be entitled to a refund in the amount of $266.50 which represents an overpayment of their 1944 tax...

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