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MARTIN v. COMMISSIONER

Docket Nos. 846-62, 847-62.

23 T.C.M. 1217 (1964)

T.C. Memo. 1964-201

John W. Martin, Jr., and Mary Ann Martin v. Commissioner. John W. Martin, Sr. v. Commissioner.

United States Tax Court.

Filed July 23, 1964.

Attorney(s) appearing for the Case

Richard H. Foster, for the petitioners. Roger A. Pott, for the respondent.

Memorandum Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners for 1953 as follows:

                            Docket
          Petitioner         No.      Deficiency

  John W. Martin, Jr., and
    Mary Ann Martin ......  846-62    $29,588.60
  John W. Martin, Sr. ....  847-62     34,000.64

In amended answers the respondent has moved for an increase of $854.02 in the deficiency...

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