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WALKER v. COMMISSIONER

Docket No. 84875.

37 T.C. 962 (1962)

FREEMAN P. WALKER AND BERNICE WALKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 21, 1962.

Attorney(s) appearing for the Case

Z. Simpson Cox, Esq., for the petitioners.

Alfred L. Margolis, Esq., for the respondent.

PIERCE, Judge:

The respondent determined a deficiency in income tax against the petitioners for the calendar year 1955 in the amount of $521; and also an addition to tax under section 6651 (a) of the 1954 Code, in the amount of $130.25, because of the petitioners' delay in filing a return for said year.

The issues to be decided are:

(1) Where a "noncompetent" American Indian, who was born on and lived on an Indian reservation and acted as the...

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