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BOYKIN v. COMMISSIONER

Docket No. 65605.

29 T.C. 813 (1958)

J. MELVIN BOYKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 31, 1958.

Attorney(s) appearing for the Case

Roger V. Dickeson, Esq., for the petitioner.

Nelson P. Rose, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined deficiencies of $305.49 for 1954 in the income tax of the petitioner and of his wife, Laura. Laura has filed no petition with this Court which would make her a party to these proceedings. The Commissioner also determined a deficiency of $365.65 in the petitioner's income tax for 1955. The facts are found as stipulated.

The petitioner contends that...

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