Hays v. Commissioner

GLENN SHERMAN HAYS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Hays v. Commissioner

Docket No. 1318-71.

United States Tax Court

T.C. Memo 1973-44; 1973 Tax Ct. Memo LEXIS 243; 32 T.C.M. (CCH) 195; T.C.M. (RIA) 73044;

February 21, 1973, Filed

Glenn Sherman Hays, pro se.

William E. Saul, for the respondent.

BRUCE

MEMORANDUM OPINION

BRUCE, Judge: Respondent determined deficiencies in the income tax of the petitioner for the years and in the amount as follows:

Year

Deficiency

1966

$889.66

1967

514.97

1968

859.78

The only issue is the constitutionality of section 151(e

The only issue is the…