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JOHNSON v. COMMISSIONER

Docket No. 2018-62.

24 T.C.M. 738 (1965)

T.C. Memo. 1965-138

Lamar R. Johnson and Ruth Johnson v. Commissioner.

United States Tax Court.

Filed May 24, 1965.

Attorney(s) appearing for the Case

de Quincy V. Sutton, Dixie Towers, Meridian, Miss., for the petitioners. Homer F. Benson, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1959 in the amount of $3,404.96 and an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 in the amount of $170.25.

The issue for decision is by what amount was one of petitioners' income from a clothing business which he operated as a sole proprietorship understated and the amount that...

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