United States Tax Court June 11, 1968, Docket No. 2919-66. (Wood v. Commissioner)

Stanley C. Wood v. Commissioner. Wood v. Commissioner Docket No. 2919-66. United States Tax Court T.C. Memo 1968-112; 1968 Tax Ct. Memo LEXIS 186; 27 T.C.M. (CCH) 540; T.C.M. (RIA) 68112; June 11, 1968. Filed *186 Julie M. Reardon, for the petitioner. Marvin T. Scott, for the respondent. Memorandum Findings of Fact and Opinion The Commissioner determined a deficiency of $1,117.