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INGRAM v. COMMISSIONER

Docket No. 40642.

12 T.C.M. 726 (1953)

Isaac S. Ingram and Ova O. Ingram v. Commissioner.

United States Tax Court.

Entered June 29, 1953.

Attorney(s) appearing for the Case

H. D. Rollins, Esq., Davidson Building, Charleston, W. Va., for the petitioners. Reuben G. Clark, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner has determined a deficiency in income tax for the year 1950 in the amount of $5,070.24. Under section 294(d)(1)(A), the respondent has added $734.00 to the tax.

Findings of Fact

The facts which have been stipulated are found as facts. The stipulation is incorporated herein by this reference.

Isaac S. Ingram, referred to hereinafter as the petitioner, resides...

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