CASEY v. COMMISSIONER

Docket No. 1382-62.

24 T.C.M. 1558 (1965)

T.C. Memo. 1965-282

Gertrude B. Casey and John F. Casey v. Commissioner.

United States Tax Court.

Filed October 26, 1965.


Attorney(s) appearing for the Case

Gertrude B. Casey and John F. Casey, pro se, 7755 S. Honore, Chicago, Ill. Sheldon Chertow, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax as follows:

  Year             Taxpayer           Deficiency

  1957    Gertrude and John Casey ..... $385.93
  1959    Gertrude Casey ..............  274.59
  1959    John Casey ..................  156.10
  1960    Gertrude Casey ..............  230.65

The questions are whether the petitioners are entitled to various types...

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