THOMPSON v. COMMISSIONER

Docket No. 58354.

16 T.C.M. 271 (1957)

T.C. Memo. 1957-62

William E. and Lillian R. Thompson v. Commissioner.

United States Tax Court.

Filed March 29, 1957.


Attorney(s) appearing for the Case

Harry E. Judd, Esq., for the petitioners. John W. Dierker, Esq., for the respondent.


Memorandum Opinion

MULRONEY, Judge:

Respondent determined a deficiency in income tax against William E. Thompson and Lillian R. Thompson for the calendar year 1952 in the amount of $62.40.

All of the facts are stipulated and are found accordingly. Only so much of the facts as are necessary to the understanding of the issues will be related.

[Findings of Fact]

The petitioners are husband and wife and residents of Grand Island...

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