Herder v. Commissioner

THOMAS G. HERDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Herder v. Commissioner

Docket No. 3784-78.

United States Tax Court

T.C. Memo 1979-323; 1979 Tax Ct. Memo LEXIS 204; 38 T.C.M. (CCH) 1244; T.C.M. (RIA) 79323;

August 20, 1979, Filed

Thomas G. Herder, pro se.

Edward F. Peduzzi, Jr., for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in the amounts of $332 and $74 in petitioner's Federal income tax for 1974 and 1975, respectively. As a result of certain concessions by petitioner, the only issues remaining…