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TYNE v. COMMISSIONER

Docket Nos. 233-62, 2788-62.

25 T.C.M. 1112 (1966)

T.C. Memo. 1966-214

John J. Tyne, Jr. v. Commissioner.

United States Tax Court.

Filed September 29, 1966.

Attorney(s) appearing for the Case

John J. Tyne, Jr., pro se, 801 Lyman Ave., Oak Park, Ill. James E. Caldwell for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined deficiencies in petitioner's income tax for the years and in the amounts as follows:

  Docket No.    Year               Deficiency

    233-62      1957 ............  $  545.88
                1958 ............   1,236.02
   2788-62      1960 ............     473.41

The cases have been consolidated and will be decided together.

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