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WILLIAMS v. COMMISSIONER

Docket No. 68424.

18 T.C.M. 205 (1959)

T.C. Memo. 1959-45

Oliver L. Williams and Marie K. Williams v. Commissioner.

United States Tax Court.

Filed March 9, 1959.

Attorney(s) appearing for the Case

Paul G. Rodewald, Esq., 1301 Alcoa Building, Pittsburgh, Pa., Robert F. Patton, Esq., and G. Walter Smith, Esq., for the petitioners. Gerald Backer, Esq., for the respondent.

Memorandum Opinion

LeMIRE, Judge:

This proceeding involves deficiencies in income tax of petitioners for the years and in the amounts as follows:

  Year                   Deficiencies

  1953 ...............    $12,454.64
  1954 ...............     12,193.97
  1955 ...............     12,420.31

The sole issue is whether the respondent erred in disallowing the amounts paid in the...

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