Hawkinson v. Commissioner

Eric V. Hawkinson, Dorothy J. Hawkinson v. Commissioner.

Hawkinson v. Commissioner

Docket No. 572-70.

United States Tax Court

T.C. Memo 1972-32; 1972 Tax Ct. Memo LEXIS 223; 31 T.C.M. (CCH) 124; T.C.M. (RIA) 72032;

February 10, 1972, Filed

Eric V. Hawkinson, pro se, 10455 S.E. 248th St., Kent, Wash. Randall G. Dick, for the respondent.

TIETJENS

Memorandum Opinion

TIETJENS, Judge: The Commissioner determined deficiencies in income tax of petitioners Dorothy and Eric Hawkinson as follows:

Taxable Year Ended

Deficiency

Dec. 31, 1965

$ 452.63

Dec. 31, 1966

185.01

Dec. 31, 1967

1,220.31

Due to subsequent…