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SUMMONS v. COMMISSIONER

Docket Nos. 5561-75, 10334-75.

36 T.C.M. 967 (1977)

T.C. Memo. 1977-234

Harold B. Summons v. Commissioner.

United States Tax Court.

Filed July 25, 1977.

Attorney(s) appearing for the Case

Harold B. Summons, pro se, 1698 Tabor St., Lakewood, Calif. Thomas M. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

  Year                     Deficiency

  1973 ................... $1,624.97
  1974 ................... $1,803.00

The issues for decision are:2

1. Whether petitioner is entitled to compute his income tax liability for 1973 and 1974 by multiplying his taxable...

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