Baker v. Commissioner

Ruth Baker v. Commissioner.

Baker v. Commissioner

Docket No. 3645-62.

United States Tax Court

T.C. Memo 1963-302; 1963 Tax Ct. Memo LEXIS 46; 22 T.C.M. (CCH) 1589; T.C.M. (RIA) 63302;

November 1, 1963

Wayne E. Davis, 38121 Euclid Ave., Willoughby, Ohio, for the petitioner. John P. Graham, for the respondent.

SCOTT

Memorandum Opinion

SCOTT, Judge: Respondent determined deficiencies in petitioner's income tax for the calendar years 1959 and 1960 in the amounts of $197.63 and $250.28, respectively, and by amended answer claimed increased deficiencies of $129.59 and $135.99, making the total deficiencies…