Puscas v. Commissioner

JAMES E. PUSCAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Puscas v. Commissioner

Docket No. 8562-74.

United States Tax Court

T.C. Memo 1978-73; 1978 Tax Ct. Memo LEXIS 446; 37 T.C.M. (CCH) 358; T.C.M. (RIA) 780073; 60 Oil & Gas Rep. 139;

February 23, 1978, Filed

James E. Puscas, pro se.

Hector C. Perez, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1970 in the amount of $2,926.42.The issues for decision are:(1) Whether petitioner is entitled to a deduction for…