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COCKRELL v. COMMISSIONER

Docket No. 91167.

38 T.C. 470 (1962)

LEO C. COCKRELL AND CAROL P. COCKRELL, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1962.

Attorney(s) appearing for the Case

Ellsworth W. Ginsberg, Esq., for the petitioners.

H. Tracy Huston, Esq., for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1957 and 1958 in the amounts of $695.50 and $778.32, respectively.

The issue for decision is whether petitioners are required to include in their gross income amounts of per diem allowances to Leo C. Cockrell received during the years 1957 and 1958, and if so, are they entitled to a deduction for these amounts.

FINDINGS OF FACT.

Some of the facts...

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