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HARRIS v. COMMISSIONER

Docket No. 83869.

20 T.C.M. 174 (1961)

T.C. Memo. 1961-35

Simon and Irene Harris v. Commissioner.

United States Tax Court.

Filed February 14, 1961.

Attorney(s) appearing for the Case

Simon and Irene Harris, pro se, 4806 Sullivan Way, Santa Rosa, Calif. Cyrus A. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

Respondent has determined deficiencies in the income tax of petitioners in the years and respective amounts which follow:

  Year              Deficiency

  1953............   $ 25.39
  1955............    473.00
  1956............    573.16
  1957............    579.36

The only issue for decision is whether for the years 1955, 1956, and 1957 the respondent erred in allowing...

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