BINLEY v. COMMISSIONER

Docket No. 79076.

20 T.C.M. 695 (1961)

T.C. Memo. 1961-138

Albert L. Binley and Lois M. Binley v. Commissioner.

United States Tax Court.

Filed May 17, 1961.


Attorney(s) appearing for the Case

Albert L. Binley, pro se, 10923 Dunaway Dr., Dallas, Tex. Charles B. Sklar, Esq., and Allen T. Akin, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent has determined deficiencies in the income tax of petitioners for the taxable years 1955 and 1956 in the respective amounts of $240 and $311.03. Petitioners have claimed an overpayment of income tax for 1956 in the amount of $406.55. Petitioners in their opening statement have conceded the correctness of respondent's disallowance of a claimed deductible automobile expense of $414.60.

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