MARTIN v. COMMISSIONER

Docket No. 79518.

38 T.C. 188 (1962)

HAYWOOD P. MARTIN AND ROSE MARIE MARTIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 1, 1962.


Attorney(s) appearing for the Case

Haywood P. Martin, pro se.

Ferd J. Lotz, Esq., for the respondent.


Respondent determined deficiencies in petitioners' income taxes for the years 1953, 1954, and 1955 in the respective amounts of $352.72, $615.86, and $253.17. These deficiencies arise by reason of respondent's disallowance of certain deductions claimed by petitioners in each of the years involved. Certain adjustments made by respondent in a statement attached to the statutory notice of deficiencies were not assigned as error and are not in controversy herein.

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