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KAPP v. COMMISSIONER

Docket No. 65266.

17 T.C.M. 350 (1958)

T.C. Memo. 1958-72

Winifred Kapp v. Commissioner.

United States Tax Court.

Filed April 24, 1958.

Attorney(s) appearing for the Case

Winifred Kapp, 1045 Stewart, Springfield, Mo., pro se. Carswell H. Cobb, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FISHER, Judge:

This proceeding involves a deficiency in income tax determined against petitioner in the amount of $231.08 for the taxable year 1954. The statutory notice was addressed to Joe F. Kapp and Winifred Kapp, husband and wife, but the petition to this Court was filed only by Winifred Kapp.

The issue presented involves the question of whether or not certain expenditures by petitioner's husband in the...

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