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KISSLING v. COMMISSIONER

Docket Nos. 44569, 44570.

13 T.C.M. 537 (1954)

T. C. Memo. 1954-66

Albert J. Kissling v. Commissioner. Albert J. Kissling and Viola O. Kissling v. Commissioner.

United States Tax Court.

Filed June 15, 1954.

Attorney(s) appearing for the Case

James P. Hill, Esq., 412 Atlantic Bank Building, Jacksonville, Fla., and William R. Frazier, Esq., for the petitioners. A. F. Barone, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined deficiencies in income taxes against petitioners in these consolidated cases as follows:

  Docket No.    Year    Deficiency

    44569       1947     $224.27
    44570       1949      156.88

Some of the adjustments are uncontested. The sole issue before the Court is whether sums paid to petitioner, Albert J. Kissling, during each year in controversy as...

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