STEVENS v. COMMISSIONER

Docket No. 4719-62.

52 T.C. 330 (1969)

BRYAN L. STEVENS AND BRYAN L. STEVENS AS SURVIVING SPOUSE OF ALMA STEVENS, DECEASED, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 27, 1969.


Attorney(s) appearing for the Case

Stephen Granat, for the petitioner.

James E. Merritt and Ernest J. Wright, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the calendar years 1958 and 1959 in the amounts of $4,098.49 and $2,365.60, respectively. By amended answer filed February 26, 1965, respondent claimed increased deficiencies in the amounts of $177.74 and $86.65 for the calendar years 1958 and 1959, respectively, making the total deficiencies in controversy $4,276.23...

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