WILSON v. COMMISSIONER

Docket No. 1321-62.

22 T.C.M. 914 (1963)

T.C. Memo. 1963-188

Charlie L. Wilson v. Commissioner.

United States Tax Court.

Filed July 11, 1963.


Attorney(s) appearing for the Case

Charlie L. Wilson, pro se, 107 Empire Ave., Macon, Ga. J. Larry Broyles, for the respondent.


Memorandum Opinion

MULRONEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the years 1958, 1959 and 1960 in the respective amounts of $100.41, $159.40 and $333.71.

The deficiencies result from the adjustments in respondent's determinations of deficiencies that included certain receipts in income and excluded various deductions during the years in question. Certain issues have been conceded by both parties.

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