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LANIER v. COMMISSIONER

Docket No. 1414-64.

25 T.C.M. 68 (1966)

T.C. Memo. 1966-14

J. Sidney Lanier and Elizabeth Lanier v. Commissioner.

United States Tax Court.

Filed January 19, 1966.

Attorney(s) appearing for the Case

J. Sidney Lanier, pro se. Arthur P. Tranakos and Winfield A. Gartner, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1960 and 1961 in the amounts of $1,544.46 and $386.67, respectively and additions to tax under section 6653(a) of the Internal Revenue Code of 19541 in the amounts of $77.22 and $22.03, respectively.

The issues for decision are (1) whether respondent erred in using a modification of...

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