Court of Appeals for the Eighth Circuit June 28, 1968, 19114 (John W. Crowe v. Commissioner of Internal Revenue)

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PER CURIAM.

This is a proceeding to review the unreported decision of the Tax Court sustaining a deficiency determination of the Commissioner of Internal Revenue.

Petitioner, a citizen of Minnesota, did not file a federal income tax return for 1963. The Commissioner ascertained that petitioner received wages of $6,-994.35, was entitled to deductions of $1,700.00, consisting of $600.