Fredette v. Commissioner

JOSEPH V. FREDETTE, JR., and SUE FREDETTE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Fredette v. Commissioner

Docket No. 1365-73.

United States Tax Court

T.C. Memo 1975-122; 1975 Tax Ct. Memo LEXIS 249; 34 T.C.M. (CCH) 587; T.C.M. (RIA) 750122;

May 5, 1975, Filed

Joseph V. Fredette, Jr., pro se.

Wayne M. Bach. for the respondent.

BRUCE

MEMORANDUM FINDINGS OF FACT AND OPINION

BRUCE, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1970 in the amount of $356.13. The issue remaining for decision is whether petitioner is entitled to…