Hecht v. Commissioner

RICHARD W. HECHT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hecht v. Commissioner

Docket No. 1232-72.

United States Tax Court

T.C. Memo 1974-22; 1974 Tax Ct. Memo LEXIS 297; 33 T.C.M. (CCH) 100; T.C.M. (RIA) 74022;

January 29, 1974, Filed.

Richard W. Hecht, pro se.

Richard J. Shipley, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioner's income taxes for the calendar years 1965 and 1968 in the amounts of $1,293.36 and $2,234.52, respectively.

The only issue for decision is whether petitioner is entitled to an…