BALTHROPE v. COMMISSIONER

Docket No. 93514.

23 T.C.M. 156 (1964)

T.C. Memo. 1964-31

Charles W. Balthrope and Mary V. Balthrope v. Commissioner.

United States Tax Court.

Filed February 11, 1964.


Attorney(s) appearing for the Case

R. N. Gresham, 2100 National Bank of Commerce Bldg., San Antonio, Tex., for the petitioners. Robert I. White, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent has determined deficiencies in petitioners' income tax for the taxable years 1958 and 1959 in the respective amounts of $50,437.82 and $211.57. Petitioners claim overpayments in income tax for the years 1958 and 1959 in the respective amounts of $6,000 and $23,074.

The issues for decision are:

(1) Whether certain of the payments received by Charles W. Balthrope, who will hereafter...

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