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BROWN v. COMMISSIONER

Docket No. 5465-71.

32 T.C.M. 774 (1973)

T.C. Memo. 1973-157

Charles R. Brown and Estelle Brown v. Commissioner.

United States Tax Court.

Filed July 23, 1973.

Attorney(s) appearing for the Case

James E. Miller, 1016 Fla. Title Bldg., Jacksonville, Fla., for the petitioners. Donald W. Williamson, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1968 and 1969 in the amounts of $499.20 and $785.22, respectively. Petitioners claim an overpayment of their Federal income tax for 1969 in the amount of $7,924.00.

Since petitioners have conceded the self-employment tax issue, the only issue for disposition by this Court is whether the long-term capital...

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