WINTER v. COMMISSIONER

Docket Nos. 5804-65 and 2889-66.

26 T.C.M. 553 (1967)

T.C. Memo. 1967-121

Andrew A. Winter and Elsie Winter v. Commissioner.

United States Tax Court.

Filed May 31, 1967.


Attorney(s) appearing for the Case

Glennon B. Tassie, 2520 Monroe St., Toledo, Ohio, for the petitioners. Charles S. Stroad, for the respondent.


Memorandum Opinion

PIERCE, Judge:

The Commissioner determined deficiencies in the income taxes of the petitioners, as follows:

                   Taxable
  Docket No.    Calendar Year    Deficiency

  5804-65..........  1962         $208.29
                     1963          274.81
  2889-66..........  1964          202.76

The cases were consolidated for trial.

The sole issue is whether premiums paid by petitioners for...

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