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DANIELS v. COMMISSIONER

Docket No. 4698-67.

27 T.C.M. 1432 (1968)

T.C. Memo. 1968-265

Charles W. Daniels and Alice A. Daniels v. Commissioner.

United States Tax Court.

Filed November 21, 1968.

Attorney(s) appearing for the Case

Brenner Levinson, 510 Realty Exchange Bldg., P. O. Box 938, Steubenville, Ohio, for the petitioners. D. Alden Newland, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent has determined a deficiency of $4,115.57 in the income tax of petitioners for the taxable year 1961. After giving effect to certain concessions by the parties, the sole issue before the Court is the extent to which the amount of concededly unreported income remaining in dispute should be reduced to reflect cash payments made during the taxable year to one Richard Keller.

Findings...

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