Johnson v. Commissioner

Richard Keith Johnson v. Commissioner.

Johnson v. Commissioner

Docket No. 1267-71.

United States Tax Court

T.C. Memo 1972-192; 1972 Tax Ct. Memo LEXIS 64; 31 T.C.M. (CCH) 941; T.C.M. (RIA) 72192;

September 5, 1972

Richard Keith Johnson, pro se, P.O. Box 2834, West Allis, Wis.Robert F. Brunn, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $846.72 in petitioner's Federal income tax for the year 1968.

At the trial the respondent conceded that the petitioner is entitled to a deduction for State and local income taxes in the amount of…