PERSSION v. COMMISSIONER

Docket No. 69355.

19 T.C.M. 882 (1960)

T.C. Memo. 1960-165

Sidney Perssion and Caroline Perssion, Husband and Wife v. Commissioner.

United States Tax Court.

Filed August 17, 1960.


Attorney(s) appearing for the Case

Maurice Weinstein, Esq., 700 Madison Building, Milwaukee, Wis., for the petitioners. Delman H. Eure, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $3,631.09 in the petitioners' income tax for 1953. The issues presented for determination are the correctness of the respondent's action (1) in determining that the amount of rents reported by the petitioners should be increased by $4,800, (2) in determining that a long-term capital gain of $60 was realized on the sale of certain furniture and fixtures, and ...

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