MILLER v. COMMISSIONER

Docket No. 67114.

32 T.C. 954 (1959)

VICTOR A. MILLER AND BEATRICE A. MILLER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 27, 1959.


Attorney(s) appearing for the Case

Horace N. Hawkins, Jr., Esq., for the petitioners.

William E. McCormick, Esq., for the respondent.


FISHER, Judge:

This proceeding involves deficiencies in income tax determined against petitioners as follows:

Year                                           Amount

1953 ---------------------------------------    $297.70
1954 ---------------------------------------   2,584.48

In conformity with section 6214, Code of 1954, respondent filed an amended answer at the hearing claiming an increased deficiency in the amount...

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