John W. Crowe v. Commissioner of Internal Revenue

This is a proceeding to review the unreported decision of the Tax Court sustaining a deficiency determination of the Commissioner of Internal Revenue.

Petitioner, a citizen of Minnesota, did not file a federal income tax return for 1963. The Commissioner ascertained that petitioner received wages of $6,-994.35, was entitled to deductions of $1,700.00, consisting of $600.00 exemptions for both petitioner and His wife and the $500.00 standard deduction allowed a married person on a separate return. On this basis the Commissioner determined a deficiency of $1,176.53 in petitioner’s income tax for…