Ferguson v. Commissioner

DAVID S. FERGUSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ferguson v. Commissioner

Docket No. 1395-75.

United States Tax Court

T.C. Memo 1976-144; 1976 Tax Ct. Memo LEXIS 261; 35 T.C.M. (CCH) 655; T.C.M. (RIA) 760144;

May 6, 1976, filed

David S. Ferguson, pro se.

William S. Saul, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined a $1,575 deficiency in petitioner's 1972 income tax. Mutual concessions have eliminated all controversy in respect of adjustments made by the Commissioner, and there remains in issue solely the question whether petitioner…