Rice v. Commissioner

Bernard M. Rice v. Commissioner.

Rice v. Commissioner

Docket No. 6770-65.

United States Tax Court

T.C. Memo 1967-54; 1967 Tax Ct. Memo LEXIS 206; 26 T.C.M. (CCH) 295; T.C.M. (RIA) 67054;

March 22, 1967

Bernard M. Rice, pro se, 3046 Roosevelt, Detroit, Mich. Herbert A. Seidman, for the respondent.

KERN

Memorandum Findings of Fact and Opinion

Respondent has determined a deficiency in petitioner's income tax liability for the year 1963 in the amount of $681. This deficiency results from (1) the disallowance of a deduction of $1,000 claimed by petitioner for "being deprived of domicile rights and…