COOK v. COMMISSIONER

Memorandum Opinion

PIERCE, Judge:

Respondent determined deficiencies in income tax as follows:

  Year            Petitioner            Deficiency

  1957  Beverly B. Cook ..............   $111.05
  1958  Beverly B. Cook ..............     32.46
  1959  Beverly B. and Mary L. Cook ..    212.58
  1960  Beverly B. and Mary L. Cook ..    105.13
  1961  Beverly B. and Mary L. Cook ..    131.74...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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