Patch v. Commissioner

JOHN J. PATCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patch v. Commissioner

Docket No. 1217-77.

United States Tax Court

T.C. Memo 1980-11; 1980 Tax Ct. Memo LEXIS 572; 39 T.C.M. (CCH) 880; T.C.M. (RIA) 80011;

January 17, 1980, Filed

John J. Patch, pro se.

Matthew W. Stanley, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined a $1,851.13 deficiency in petitioner's income tax for 1974. The issues for decision are:

1. Whether petitioner is entitled to a dependency exemption for his father.

2. Whether petitioner is entitled to deduct…