Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's income tax for 1959 and 1960 in the amounts of $331.57 and $563.04, respectively. The petitioner filed her individual income tax returns for these years with the district director at Los Angeles.
No testimony was presented at the hearing, and the only evidence before us consists of two exhibits filed by the Government, namely, two income tax returns, and an exhibit...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.