United States Tax Court March 22, 1960, Docket No. 74223. (Cincotta v. Commissioner)

Anthony J. Cincotta and Terese M. Cincotta v. Commissioner. Cincotta v. Commissioner Docket No. 74223. United States Tax Court T.C. Memo 1960-45; 1960 Tax Ct. Memo LEXIS 243; 19 T.C.M. (CCH) 222; T.C.M. (RIA) 60045; March 22, 1960 *243 Held, Tax Court lacks jurisdiction to go behind respondent's determination of income tax deficiency. Decision for respondent in the amount of deficiency stipulated.