Meister v. Commissioner

CLARENCE PAUL MEISTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Meister v. Commissioner

Docket No. 10686-82.

United States Tax Court

T.C. Memo 1984-73; 1984 Tax Ct. Memo LEXIS 606; 47 T.C.M. (CCH) 1099; T.C.M. (RIA) 84073;

February 13, 1984.

Clarence Paul Meister, pro se.

Oksana O. Xenos, for the respondent.

CLAPP

MEMORANDUM OPINION

CLAPP, Judge: Respondent determined a deficiency of $689.83 in petitioner's income tax for 1980. Because of concessions by the parties with regard to unreported interest income, the only issues for our determination are whether petitioner is subject to the…