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KNOX v. COMMISSIONER

Docket No. 1156-66.

26 T.C.M. 779 (1967)

T.C. Memo. 1967-164

James E. Knox and Dorothy A. Knox v. Commissioner.

United States Tax Court.

Filed August 7, 1967.

Attorney(s) appearing for the Case

Oscar Nipper, 7654 Park Place Blvd., Houston, Tex., for the petitioners. Robert L. Liken and Stephen G. Merritt, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in the income tax of petitioners for the year 1963 in the amount of $127.57.

The petitioners, James E. Knox and Dorothy A. Knox, were legal residents of Houston, Texas, at the time they filed their petition in this proceeding. Their joint Federal income tax return for 1963 was filed with the district director of internal revenue at Austin, Texas.

The taxable income reported...

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