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LENINGTON v. COMMISSIONER

Docket No. 775-64.

25 T.C.M. 1350 (1966)

T.C. Memo. 1966-264

Maxell R. and Josephine M. Lenington v. Commissioner.

United States Tax Court.

Filed December 6, 1966.

Attorney(s) appearing for the Case

Maxell R. Lenington and Josephine M. Lenington, pro se, Harlowton, Mont. Walter John Howard, Jr., for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1962 in the amount of $197. Petitioners claim an overpayment of $81.60 for that year.

Petitioners did not allege errors in their petition as to several of respondent's adjustments to their claimed expense deductions. One adjustment pertaining to accident insurance of $6 was first questioned by petitioners...

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