United States Tax Court May 14, 1948, Docket No. 13851. (Vaughan v. Commissioner)

James L. Vaughan v. Commissioner. Vaughan v. Commissioner Docket No. 13851. United States Tax Court 1948 Tax Ct. Memo LEXIS 190; 7 T.C.M. (CCH) 288; T.C.M. (RIA) 48076; May 14, 1948 James L. Vaughan, pro se. Howard M. Kohn, Esq., for the respondent. LEMIRE Memorandum Findings of Fact and Opinion This proceeding involves income tax deficiencies of $561 for 1944 and $260 for 1945.