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MOLLATH v. COMMISSIONER

Docket No. 5686-63.

24 T.C.M. 1621 (1965)

T.C. Memo. 1965-290

Linton A. Mollath and Elizabeth F. Mollath v. Commissioner.

United States Tax Court.

November 2, 1965.

Attorney(s) appearing for the Case

Linton A. Mollath, pro se, 2660 Los Armos, Oakland, Calif. Sheldon M. Sisson, for the respondent.

Memorandum Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioners for the following years and in the following amounts:

  Calendar year          Deficiency

       1957 .........    $1,618.80
       1958 .........       503.59
       1960 .........       259.71

The parties have now stipulated that there is no deficiency due from or overpayment due to the petitioners for either of the...

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