WATKINS v. COMMISSIONER

Docket No. 2607-68.

53 T.C. 349 (1969)

BRANTLEY L. WATKINS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 1, 1969.


Attorney(s) appearing for the Case

Stanley S. Worth and Scott P. Crampton, for the petitioner.

Louis F. Nicharot, for the respondent.


Respondent determined deficiencies in the income tax liability of petitioner for the calendar years 1964 and 1965 in the respective amounts of $2,184.56 and $2,771.44.

In his "Explanation of Adjustment" attached to the notice of deficiency, respondent stated as follows:

(a) It is determined that the payment totaling $5,795.221 which you made in the taxable years ended December 31, 1964 and December 31, 1965 to your former wife...

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