GRANGER v. COMMISSIONER

Docket No. 1327-67.

29 T.C.M. 667 (1970)

T.C. Memo. 1970-155

Theodore A. Granger and Elizabeth T. Granger v. Commissioner.

United States Tax Court.

Filed June 15, 1970.


Attorney(s) appearing for the Case

Theodore A. Granger and Elizabeth T. Granger, pro se, 2910 Dogwood Dr., Henderson, N. C. Ernest J. Wright, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in petitioners' income taxes as follows:

     Petitioner(s)               Year      Amount

  Theodore A. Granger .......    1958    $  123.04
  Theodore A. Granger and
    Elizabeth T. Granger ....    1959     1,732.00
  Theodore A. Granger .......    1961        17.00
  Theodore A. Granger .......    1962       774.00
  Theodore A. Granger .......    1963       972.50...

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