GOODMAN v. COMMISSIONER

Docket No. 64815.

18 T.C.M. 642 (1959)

T.C. Memo. 1959-149

Gerald S. Goodman v. Commissioner.

United States Tax Court.

Filed July 20, 1959.


Attorney(s) appearing for the Case

Stan L. Lenchek, Esq., 1415 S. Muskego Ave., Milwaukee, Wis., for the petitioner. James T. Wilkes, Jr., Esq., for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the taxable year 1954 in the amount of $138. The sole issue is whether the statutory notice of deficiency issued to petitioner is valid.

All of the facts are stipulated and are found as stipulated.

Petitioner, an individual residing in Milwaukee, Wisconsin, filed his income tax return for the...

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