HEIDL v. COMMISSIONER

Docket Nos. 1021-62, 1022-62.

23 T.C.M. 27 (1964)

T.C. Memo. 1964-7

Francis X. Heidl and Theresa J. Heidl v. Commissioner. Heidl's, Inc. v. Commissioner.

United States Tax Court.

Filed January 17, 1964.


Attorney(s) appearing for the Case

Richard Kilcullen, for the petitioners. Marie L. Garibaldi, for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Deficiencies in income tax of petitioners Francis X. Heidl and Theresa J. Heidl for 1958 and 1959 in the amounts of $835.93 and $71.88, respectively, and of petitioner Heidl's, Inc., for the fiscal year ending March 31, 1959 in the amount of $936.41 have been determined.

All other items having been conceded on brief, the only issue to be decided is whether the payment by petitioner Heidl's, Inc...

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