Benner v. Commissioner

EDWARD R. BENNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Benner v. Commissioner

Docket No. 10032-75.

United States Tax Court

T.C. Memo 1977-162; 1977 Tax Ct. Memo LEXIS 276; 36 T.C.M. (CCH) 682; T.C.M. (RIA) 770162;

May 31, 1977, Filed

Edward R. Benner, pro se.

Rebecca T. Hill, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent has determined the following deficiencies in petitioner's Federal income tax:

Year

Deficiency

1968

$ 902.00

1969

373.00

1971

1,293.00

The sole issue presented for our decision is whether petitioner is entitled to a…