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BARKER v. COMMISSIONER

Docket No. 93713.

22 T.C.M. 1649 (1963)

T.C. Memo. 1963-314

Emzy T. Barker and Ruth Barker v. Commissioner.

United States Tax Court.

Filed November 26, 1963.

Attorney(s) appearing for the Case

Frank L. Scofield, Mutual Savings Bldg., Austin, Tex., for the petitioners. L. Lyle Walker, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in the income tax of the petitioners for the years 1957 and 1958 in the respective amounts of $38,381.15 and $155.

Petitioners allege in their petition that respondent erred in failing to adjust their taxable income for the taxable year 1957 to include therein the income and expenses earned and incurred in the operation...

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