SMITH v. COMMISSIONER

Docket No. 6955-65.

26 T.C.M. 1281 (1967)

T.C. Memo. 1967-246

Gladys M. Smith v. Commissioner.

United States Tax Court.

Filed December 8, 1967.


Attorney(s) appearing for the Case

John Donahey, for the petitioner. Roy S. Fischbeck, for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

Respondent determined a statutory deficiency of $269.93 in the income tax of the petitioner for her taxable calendar year 1964 — of which, after allowance of credit for withholdings, the unpaid balance was $127.73. Petitioner contends that, after credit for said withholdings, there is an overpayment of tax in the amount of $142.20, as claimed on the return.

The sole issue for decision...

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