MARKS v. COMMISSIONER

Docket No. 1210-62.

22 T.C.M. 1128 (1963)

T.C. Memo. 1963-224

Evelyn R. Marks v. Commissioner.

United States Tax Court.

Filed August 21, 1963.


Attorney(s) appearing for the Case

Evelyn R. Marks, pro se 1191 Bellflower Blvd., Downey, Calif., Robert L. Gnaizda, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioner's income tax for 1959 and 1960 in the amounts of $331.57 and $563.04, respectively. The petitioner filed her individual income tax returns for these years with the district director at Los Angeles.

No testimony was presented at the hearing, and the only evidence before us consists of two exhibits filed by the Government, namely, two income tax returns, and an exhibit...

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