Cahill v. Commissioner

JAMES M. CAHILL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cahill v. Commissioner

Docket No. 9112-80.

United States Tax Court

T.C. Memo 1982-233; 1982 Tax Ct. Memo LEXIS 516; 43 T.C.M. (CCH) 1250; T.C.M. (RIA) 82233;

April 29, 1982.

James M. Cahill, pro se.

Victoria Wilson, 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 1976 in the amount of $ 162. The only issue for decision is whether petitioner understated interest income on his return in the amount of $ 606.

FINDING…