FIELD v. COMMISSIONER

Docket No. 51782.

15 T.C.M. 631 (1956)

T.C. Memo. 1956-122

Gabriel Field and Rose E. Field v. Commissioner.

United States Tax Court.

Filed May 21, 1956.


Attorney(s) appearing for the Case

Emanuel Thebner, Esq., for the petitioners. Emil Sebetic, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1944 and 1945 in the respective amounts of $997.64 and $1,123.40. All of the issues arising from this determination and raised by the pleadings have been settled with one exception.

The issue remaining for our determination is stated in the petition as follows:

"The additional...

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