Court of Appeals for the Seventh Circuit February 13, 1964, 14332 (Edwin A. Gallun and Jane W. Gallun (Formerly Husband and Wife) v. Commissioner of Internal Revenue)

SWYGERT, Circuit Judge.

This petition for review of the decision of the Tax Court involves a deficiency of federal income taxes of petitioners, Edwin A. and Jane W. Gallun, asserted by the Commissioner of Internal Revenue for the year 1956 in the amount of $19,-827.19.

In their joint tax return for the year 1956 petitioners reported income in the amount of $38,200.