Memorandum Opinion
DAWSON, Judge:
This case was heard by Commissioner John H. Sacks at the trial session of small tax cases held in Washington, D. C., in December 1970. The case was later reassigned by the Chief Judge to me because the petitioner raised a constitutional question.
Respondent determined a deficiency in the income tax of petitioner for the taxable year 1967 in the amount of $205.92.
The only question presented for decision is...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.