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PRICE v. COMMISSIONER

Docket No. 7438-70.

32 T.C.M. 283 (1973)

T.C. Memo. 1973-65

Daniel Price and Marie Price v. Commissioner.

United States Tax Court.

Filed March 22, 1973.

Attorney(s) appearing for the Case

Landrum J. Outlaw, 5530 Wisconsin Ave., Bethesda, Md. for the petitioners. Shepherd S. Neville, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

   Taxable
    Year                  Deficiency

    1965 ...............  $2,872.27
    1966 ...............   1,261.14

Petitioners did not allege error with respect to the deficiency determined for the year 1966. They have also conceded that a $2,500 restitution payment in 1965 was properly treated by respondent...

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