United States Tax Court June 24, 1970, Docket No. 3342-68 (Chatterji v. Commissioner)

lead-opinion

OPINION

Withey, Judge:

The respondent determined a deficiency in the income tax of petitioner for the year 1965 in the amount of $269.69.

Petitioner’s employer, A. D. Little, Inc., erroneously withheld FICA taxes from petitioner’s wages for the quarters prior to October 1, 1965. When respondent issued a notice of deficiency to petitioner in tho amount of $269.