SMITH v. COMMISSIONER

Docket No. 2269-65.

25 T.C.M. 1266 (1966)

T.C. Memo. 1966-247

Gerald C. Smith and Olga E. Smith v. Commissioner.

United States Tax Court.

Filed November 2, 1966.


Attorney(s) appearing for the Case

Gerald C. Smith, pro se, for the petitioners.* Charles B. Tetrick, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1958, 1959, and 1960 in the amounts of $615.20, $725.52, and $570.26, respectively, and by amended answer claimed for the calendar year 1960 an increased deficiency of $30.10, making a total deficiency in issue for that year of $600.36.

The issue for decision is whether for the calendar years 1958 and 1959 amounts...

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