MILES v. COMMISSIONER

Docket No. 89906.

41 T.C. 165 (1963)

EGBERT J. MILES, JR., AND JEAN N. MILES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 8, 1963.


Attorney(s) appearing for the Case

George E. Cleary and Walter S. Rothschild, for the petitioners.

Albert R. Doyle, for the respondent.


PIERCE, Judge:

Respondent determined deficiencies in the income taxes of the petitioners for the calendar years 1957 and 1958 in the amounts of $5,472.39 and $5,684.35, respectively.

The issues for decision are:

(1) Did the Commissioner err in determining that the amounts of $11,779.40 and $14,146.25, which were paid in the respective taxable years by Hum International (a partnership of which petitioner Egbert Miles was a member) to two Bermuda...

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