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KALIST v. COMMISSIONER

Docket No. 89900.

21 T.C.M. 876 (1962)

T.C. Memo. 1962-159

William M. Kalist, Jr., and Audrey Jane Kalist v. Commissioner.

United States Tax Court.

Filed June 28, 1962.

Attorney(s) appearing for the Case

Ellsworth W. Ginsberg, Esq., for the petitioners. Claude R. Sanders, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1957 and 1958 in the amounts of $682.36 and $773.06, respectively.

The issue for decision is whether petitioners are required to include in their gross income amounts of per diem allowances to William M. Kalist, Jr., received during the years 1957 and 1958, and if so, are they...

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