Okamoto v. Commissioner

GEORGE OKAMOTO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Okamoto v. Commissioner

Docket No. 12592-78.

United States Tax Court

T.C. Memo 1981-59; 1981 Tax Ct. Memo LEXIS 685; 41 T.C.M. (CCH) 857; T.C.M. (RIA) 81059;

February 17, 1981.

George Okamoto, pro se.

Mary Schewatz and DarwinR. Thomas, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent has determined a deficiency in petitioner's Federal income tax for the taxable year 1975 in the amount of $ 3,421.18. The sole issue for decision is whether, during 1975, petitioner was domiciled in…