Docket Nos. 92843, 2231-62.

25 T.C.M. 305 (1966)

T.C. Memo. 1966-53

Percy S. Winfield and Nancy T. J. Winfield v. Commissioner.

United States Tax Court.

March 15, 1966.

Attorney(s) appearing for the Case

Percy S. Winfield, pro se, 6134 S. Kenwood Ave., Chicago, Ill. Nelson E. Shafer, for the respondent.

Memorandum Findings of Fact and Opinion


The respondent has determined deficiencies in the petitioners' income taxes as follows:

                              Sec. 6653(a),
  Year                 Tax    I. R. C. 1954

  1957 ............  $322.29       ....
  1958 ............   193.29     $ 9.66
  1959 ............   573.09      28.65
  1960 ............   712.42      35...

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