LICKERT v. COMMISSIONER

Docket No. 94879.

23 T.C.M. 376 (1964)

T.C. Memo. 1964-47

William R. Lickert and Betty J. Lickert v. Commissioner.

United States Tax Court.

Filed February 28, 1964.


Attorney(s) appearing for the Case

Lee O. Hill, for the petitioners. John H. Menzel, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the taxable year 1959 in the amount of $2,175.53 and an addition to tax for that year in the amount of $108.78.

The issues for decision are:

(1) Whether petitioners must include in their taxable income any part of the amounts received by petitioner from his employer as reimbursement...

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