EVANS v. COMMISSIONER

Docket No. 58067.

16 T.C.M. 639 (1957)

T.C. Memo. 1957-156

Robley H. Evans and Julia M. Evans v. Commissioner.

United States Tax Court.

Filed July 31, 1957.


Attorney(s) appearing for the Case

Lyle L. Iversen, Esq., and Donald J. Yellon, Esq., for the petitioners. John H. Welch, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in the petitioners' income taxes for the years 1950 and 1951 in the respective amounts of $32,847.62 and $49,514.04. The petitioners conceded that certain adjustments made by the Commissioner were correct. The Commissioner also conceded that certain of his adjustments were improper. The only issue left for our decision arises from the Commissioner's partial...

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