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BAILEY v. COMMISSIONER

Docket No. 2185-62.

41 T.C. 663 (1964)

GEORGE E. BAILEY AND AGNES M. BAILEY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 25, 1964.

Attorney(s) appearing for the Case

George E. Bailey, pro se.

Hugh C. McMahon, for the respondent.

OPINION

BLACK, Judge:

The Commissioner has determined a deficiency in petitioners' income tax for the year 1960 in the amount of $77.02. The deficiency is due to the addition to the taxable income shown on petitioners' return of "(a) Additional income — Commissions earned $257.40." The adjustment is explained in the deficiency notice as follows:

It is determined that you realized income from insurance commissions in the amount of $257...

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