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MARTIN v. COMMISSIONER

Docket No. 194-66.

26 T.C.M. 325 (1967)

T.C. Memo. 1967-61

Robert H. Martin v. Commissioner.

United States Tax Court.

Filed March 31, 1967.

Attorney(s) appearing for the Case

Edward M. Ginsburg, One State St., Boston, Mass, for the petitioner. Joel Gerber, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the years 1962 and 1963 in the amounts of $455.38 and $517.52, respectively.

At the time of the filing of the petition herein, petitioner had his legal residence in Watertown, Massachusetts. He was divorced in 1961 from his former wife, Janet M. Martin (hereinafter referred to as "Janet").

It appears that respondent determined that...

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