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HARRISON v. COMMISSIONER

Docket No. 89922.

21 T.C.M. 951 (1962)

T.C. Memo. 1962-172

Margaret G. Harrison v. Commissioner.

United States Tax Court.

Filed July 23, 1962.

Attorney(s) appearing for the Case

George G. Young, Jr., Esq., for the petitioner. Frederick A. Levy, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in income tax in the amount of $314 against petitioner for 1955. Petitioner resided in Havertown, Pennsylvania, in 1955. She did not file any Federal income tax return for that year.

The present controversy is based upon a single item of income in the amount of $3,085.28 which the Commissioner attributed...

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