PATTERSON v. COMMISSIONER

Docket No. 4307-65.

30 T.C.M. 1003 (1971)

T.C. Memo. 1971-234

Samuel F. Patterson v. Commissioner.

United States Tax Court.

Filed September 13, 1971.


Attorney(s) appearing for the Case

Samuel F. Patterson, pro se, P. O. Box 11162, Kearny Station, Los Angeles, Calif. Joel A. Sharon, for the respondent.


Supplemental Memorandum Findings of Fact and Opinion

HOYT, Judge:

Our original opinion in this case, T.C. Memo. 1968-132, was filed by the Court on June 27, 1968, and on that date we entered our decision that there was "a deficiency in income tax due from the petitioner for the taxable year ended December 31, 1963, in the amount of $510.97."

The case is now before this Court on remand from the United States Court...

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