AGATSTEIN v. COMMISSIONER

Docket No. 1557-62.

23 T.C.M. 62 (1964)

T.C. Memo. 1964-14

Sylvan Agatstein and Celia Jo Agatstein v. Commissioner.

United States Tax Court.

Filed January 28, 1964.


Attorney(s) appearing for the Case

Sylvan Agatstein, pro se, 923 Lay Rd., St. Louis, Mo. Sheldon Chertow, for the respondent.


Memorandum Opinion

BLACK, Judge:

The Commissioner has determined deficiencies in petitioners' income tax for the years 1957 and 1958 in the respective amounts of $355.14 and $374.04.

The petitioners assign error as follows:

4. The determination of tax set forth in the said notice of deficiency is based upon the following error: (a) The Commissioner has determined that deductions of $1,000 in each year, based upon a long term capital...

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