United States Tax Court July 6, 1965, Docket No. 494-64 (Oakes v. Comm'r)
Also known as
United States · · · 06-07-1965
lead-opinion
OPINION
Dawson, Judge:
Respondent determined the following deficiencies in the income tax of petitioners:
Taxable year Deficiency
1959 _$825.46
1960 _ 75.46
1961_ 832.38
The only issue for decision is whether payments made in these years by petitioner, Alden B.
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