TINSLEY v. COMMISSIONER

Docket No. 45246.

13 T.C.M. 764 (1954)

T. C. Memo. 1954-119

Mark H. Tinsley and Emma E. Tinsley v. Commissioner.

United States Tax Court.

Filed August 6, 1954.


Attorney(s) appearing for the Case

Mark H. Tinsley, 3122 N. W. 32nd Street, Miami, Fla., pro se. D. Z. Cauble, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax against petitioners for the calendar year 1949 in the amount of $13,410. Petitioners are husband and wife, residing in Miami, Florida, and filed a joint income tax return for 1949 with the collector of internal revenue for the district of Florida.

The principal issue presented at the trial was...

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