ROBERTS v. COMMISSIONER

Docket No. 1397-63.

43 T.C. 716 (1965)

ALBERT D. ROBERTS AND KATHLEEN ROBERTS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 23, 1965.


Attorney(s) appearing for the Case

Donn Kemble, for the petitioners.

Marion Malone, for the respondent.


OPINION

ATKINS, Judge:

The respondent determined deficiencies in income tax for the taxable years 1957 and 1958 in the respective amounts of $27,229.27 and $26,470.13.

The parties having agreed that the respondent properly included in the petitioners' taxable income for the taxable year 1957 the amount of $49,857.63 representing dealer reserve balances as of the end of that year, and that the respondent erred in including the same amount in...

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