Leola Bree v. Commissioner of Internal Revenue

Taxpayer Leola Bree has filed a timely petition for review of the order and decision of the Tax Court dismissing her petition for redetermination of the deficiency in her 1959 income tax and determining the amount of such deficiency to be $98.48, the amount previously determined to be due by the Commissioner.

Taxpayer’s petition for redetermination was filed with the Tax Court on December 19, 1962. Hearing thereon was set at St. Paul for June 1, 1964, and timely notice thereof given taxpayer. On May 27, 1964, taxpayer advised Government counsel that she was unable to attend the hearing and she…