United States Tax Court July 21, 1966, Docket No. 1006-64 (Clay v. Commissioner)

lead-opinion

OPINION

FORRESTER, Judge:

The respondent has determined deficiencies in the income tax of the petitioners for 1960 and 1961 in the amounts of $200.54 and $172.18, respectively. Certain matters have been compromised by the parties so that the sole issue remaining for our consideration is whether the sum of $405 paid during each of the years in issue by petitioner Edward P.