COOK v. COMMISSIONER

Docket No. 60802.

17 T.C.M. 367 (1958)

T.C. Memo. 1958-76

Estil L. and Beulah Cook v. Commissioner.

United States Tax Court.

Filed April 30, 1958.


Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. T. W. Sommer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined deficiencies in income tax against petitioners for the taxable years 1953 and 1954 in the respective amounts of $289.41 and $282.86. Petitioners claim an overpayment of $312.67 for the year 1954. Preliminary statement in respondent's brief indicates that the deficiency for 1953 is intended to apply to Estil L. Cook but not to Beulah...

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