IRZYK v. COMMISSIONER

Docket No. 46210.

13 T.C.M. 424 (1954)

T. C. Memo. 1954-25

Joseph R. Irzyk v. Commissioner.

United States Tax Court.

Filed April 30, 1954.


Attorney(s) appearing for the Case

Joseph R. Irzyk, pro se. R. Monroe Schwartz, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $99 in petitioner's income tax for the year 1949. The basis of such determination of the deficiency does not appear in the pleadings. The case was duly calendared for hearing on the Circuit Calendar in Boston on April 5, 1954.

When the case was duly called on the date specified, petitioner arose from his seat in the Court Room but made no response. On interrogation by...

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