OAKES v. COMMISSIONER

Docket No. 494-64.

44 T.C. 524 (1965)

ALDEN B. OAKES AND ANN L. OAKES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 6, 1965.


Attorney(s) appearing for the Case

Eugene H. Fryman, for the petitioners.

Richard M. Schwartz, for the respondent.


OPINION

DAWSON, Judge:

Respondent determined the following deficiencies in the income tax of petitioners:

Taxable year                                     Deficiency

   1959 --------------------------------------      $825.46
   1960 --------------------------------------        75.46
   1961 --------------------------------------       832.38

The only issue for decision is whether payments made in these...

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