FREELAND v. COMMISSIONER

Docket Nos. 77836, 83317.

19 T.C.M. 1460 (1960)

T.C. Memo. 1960-258

Joseph S. Freeland v. Commissioner. Joseph S. Freeland and Murray M. Freeland v. Commissioner.

United States Tax Court.

Filed November 30, 1960.


Attorney(s) appearing for the Case

Arthur Clark, Jr., Esq., for the respondent.


Memorandum Opinion

BRUCE, Judge:

These proceedings involve deficiencies in the Federal income tax of the petitioners as follows:

   Petitioner          Dkt. No.    Year    Deficiency

  Joseph S. Freeland    77836      1956      $352
  Joseph S. Freeland
  and Murray M.
  Freeland .......      83317      1957       528

The issues presented are: (1) whether certain monthly payments made by petitioner, Joseph S. Freeland, to his...

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