BAIRD v. COMMISSIONER

Docket No. 86820.

21 T.C.M. 1135 (1962)

T.C. Memo. 1962-211

Maynard K. Baird and Dorothy Baird v. Commissioner.

United States Tax Court.

Filed September 6, 1962.


Attorney(s) appearing for the Case

L. B. Bolt, Jr., Esq., 503 Empire Bldg., Knoxville, Tenn., for the petitioners. Robert B. Milsten, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in income taxes of petitioners for the years 1956, 1957, and 1958 in the amounts of $587.10, $426.95, and $602.46, respectively. By amended answer, respondent claimed additional deficiencies for the years 1956 and 1957 in the amounts of $219.60 and $451.92, respectively.

At the time of trial, petitioners conceded that the amounts of per diem, travel allowances...

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