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BROWN v. COMMISSIONER

Docket No. 7383-70.

31 T.C.M. 457 (1972)

T.C. Memo. 1972-114

H. Norman Brown and Susannah G. Brown v. Commissioner.

United States Tax Court.

Filed May 22, 1972.

Attorney(s) appearing for the Case

H. Norman Brown and Susannah G. Brown, pro se, 1018 S. Carrollton, New Orleans, La. Paul H. Waldman, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined the following deficiencies in the petitioners' income taxes:

     Petitioner             Year   Amount

H. Norman and Susannah G.
  Brown ................... 1967   $604.47
H. Norman Brown ........... 1966    429.52
Susannah G. Brown (Formerly
  Susannah G. Simonis) .... 1966    239.62

The only issue for decision is whether certain amounts received...

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