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FOX v. COMMISSIONER

Docket No. 2366-62.

22 T.C.M. 1239 (1963)

T.C. Memo. 1963-247

William and Catherine Fox v. Commissioner.

United States Tax Court.

Filed September 11, 1963.

Attorney(s) appearing for the Case

William Fox, pro se, 657 Oakland Ave., Staten Island, N. Y. William S. McLean, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency in petitioners' income tax for 1959 in the amount of $1,863.04.

The sole issue presented for our decision is whether petitioners are entitled to a deduction in the amount of $9,000 for the "value of scientific contributions."

Findings of Fact

The stipulated facts are found as stipulated. Petitioners are husband and wife residing at Staten...

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