PERKINS v. COMMISSIONER

Docket No. 77474.

34 T.C. 117 (1960)

ALVIN T. PERKINS AND STELLA A. PERKINS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1960.


Attorney(s) appearing for the Case

Alvin T. Perkins, pro se.

Charles P. Dugan, Esq., for the respondent.


Respondent determined deficiencies in income tax against petitioners for the years 1955 and 1956 in the respective amounts of $137.26 and $611.90. In the amended petition filed herein the allegation of error is as follows:

The determination of the tax set forth in the said notice of deficiencies is based on the following errors, namely, the $2348.75 received in 1955; and the $2501.50 received by me, Rev. Alvin T. Perkins, from the Baltimore Conference churches of...

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