O'DONNELL v. COMMISSIONER

Docket No. 91735.

21 T.C.M. 609 (1962)

T.C. Memo. 1962-114

Clarence H. O'Donnell and Wilema S. O'Donnell v. Commissioner.

United States Tax Court.

Filed May 14, 1962.


Attorney(s) appearing for the Case

A. F. Barone, Esq., 299 Alhambra Circle, Coral Gables, Fla., for the petitioners. Richard W. Roe, Esq., for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax against petitioners, husband and wife, in the amount of $115.14 for 1958. During that year and up until the present time they resided in Miami, Florida, and they filed their joint return for that year with the director of internal revenue at Jacksonville. The husband will hereinafter be referred to as petitioner.

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