Dahl v. Commissioner

HAROLD B. & JEAN C. DAHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Dahl v. Commissioner

Docket No. 5121-73.

United States Tax Court

T.C. Memo 1974-190; 1974 Tax Ct. Memo LEXIS 130; 33 T.C.M. (CCH) 813; T.C.M. (RIA) 74190;

July 25, 1974, Filed.

Harold B. Dahl, pro se.

Thomas N. Tomashek, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent has determined a $699.17 deficiency in petitioner's income tax for the calendar year 1970.

The sole issue relates to the applicability of section 483 1 to payments received by petitioner in 1970.

FINDINGS…