WENTWORTH v. COMMISSIONER

Docket No. 2564-63.

25 T.C.M. 869 (1966)

T.C. Memo. 1966-167

Theodore O. Wentworth and Shirley Morse Wentworth v. Commissioner.

United States Tax Court.

Filed July 14, 1966.


Attorney(s) appearing for the Case

Paul W. Steer, 2215 Central Trust Tower, Cincinnati, Ohio, for the petitioners. W. Dean Short, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined the following deficiencies in income taxes against the petitioners:

  1957 ............  $ 8,854.72
  1958 ............    7,205.06
  1959 ............   22,347.23

Petitioners conceded that they received dividend income in 1958 and 1959 in the respective amounts of $3,261.05 and $3,552, as a result of personal usage of an airplane of Vulcan-Cincinnati, Inc...

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