O'NEILL v. COMMISSIONER

Docket No. 67455.

18 T.C.M. 168 (1959)

T.C. Memo. 1959-35

Herald A. O'Neill and G. Evelyn O'Neill, his wife v. Commissioner.

United States Tax Court.

Filed February 25, 1959.


Attorney(s) appearing for the Case

Herald A. O'Neill, pro se, 302 Colman Building, Seattle, Wash. George E. Constable, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined a deficiency in the petitioners' income tax for the calendar year 1953 in the amount of $4,483.28. Since the trial, at which time evidence was introduced on the issue, respondent has conceded on brief that his determination that the petitioners realized rental income in the amount of $11,400 was erroneous. Therefore, the only issue to be decided is whether petitioners sustained in...

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