BECKWITH v. COMMISSIONER

Docket No. 2606-62.

23 T.C.M. 1537 (1964)

T.C. Memo. 1964-254

Sterling Beckwith and Frances Beckwith v. Commissioner.

United States Tax Court.

Filed September 28, 1964.


Attorney(s) appearing for the Case

John F. Creed, 1 N. LaSalle St., Chicago, Ill., and Donald Flynn, for the petitioners. Donald J. Forman, for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined deficiencies in the petitioners' income tax for the years 1958, 1959 and 1960 in the respective amounts of $465.54, $980.66 and $1,212.81. In an amendment to his answer the respondent claimed an additional income tax deficiency for 1959 in the amount of $288. The issues are (1) whether petitioner was engaged in the business of...

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