Hill v. Comm'r

Hamilton D. Hill and Millie K. Hill v. Commissioner.

Hill v. Comm'r

Docket Nos. 2034-68, 3222-69.

United States Tax Court

T.C. Memo 1971-127; 1971 Tax Ct. Memo LEXIS 204; 30 T.C.M. (CCH) 534; T.C.M. (RIA) 71127;

June 1, 1971, Filed

Hamilton D. Hill, pro se, Star Route, P. O., Seeley Lake, Mont.Eugene P. Bogner, for the respondent.

ATKINS

Memorandum Findings of Fact and Opinion

ATKINS, Judge: The respondent determined deficiencies in income tax as follows:

Year

Deficiency

1964

$ 1,360.27

1965

1,729.02

1966

1,180.03

The issues presented for decision are: (1) whether the statutory notices of deficiency were…