Lloyd L. Kahle v. Commissioner of Internal Revenue

ORDER

Before PECK and MERRITT, Circuit Judges, and THORNTON, District Judge. *

This matter, in which an appeal was sought to be perfected from an order entered by the Tax Court, has been submitted on the record and on the briefs and oral arguments of counsel, wherein petitioner-appellant represented himself and the respondent-appellee was represented by counsel. The record establishes that at the election of the taxpayer his challenges to tax deficiencies found by the appellee with reference to the years 1970 and 1971 were considered by the Tax Court as a “small tax case” as provided under…