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PYE v. COMMISSIONER

Docket Nos. 2319-64, 2975-64.

25 T.C.M. 451 (1966)

T.C. Memo. 1966-80

Merrill M. Pye and Doris S. Pye v. Commissioner. Jerome L. Simons v. Commissioner.

United States Tax Court.

Filed April 18, 1966.

Attorney(s) appearing for the Case

Merrill M. Pye and Doris S. Pye, pro se, 16373 Royal Hills Dr., Encino, Calif., in Docket No. 2319-64. Willard D. Horwich, 9107 Wilshire Blvd., Beverly Hills, Calif., for petitioner in Docket No. 2975-64. Morley H. White, for respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in the Federal income tax of petitioners in the years and in the amounts as follows:

  Docket No.    Taxable Year  Deficiency

  2319-64.......    1960       $412.00
  2319-64.......    1961        408.00
  2975-64.......    1960        366.04
  2975-64.......    1961        379.82

The cases were consolidated for purposes of trial and the filing...

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