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HILL v. COMMISSIONER

Docket No. 90565.

21 T.C.M. 1273 (1962)

T.C. Memo. 1962-239

Alvin Hill and Lula Hill v. Commissioner.

United States Tax Court.

Filed October 9, 1962.

Attorney(s) appearing for the Case

Wentworth T. Durant, Esq., Leslie C. Hackler, Jr., Esq., and George S. Atkinson, Jr., Esq., Dallas Federal Savings Bldg., Dallas, Tex., for the petitioners. J. C. Linge, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1957 in the amount of $7,700.17. The deficiency is due to the following adjustment made by the Commissioner in his deficiency notice:

  Taxable income as shown on joint
   return ........................ $41,777.75
  Additional Income:
      (a) Dividends ..............  14,010.00
                                   __________...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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