Albergottie v. Commissioner

MELVIN F. ALBERGOTTIE, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Albergottie v. Commissioner

Docket No. 570-72.

United States Tax Court

T.C. Memo 1973-9; 1973 Tax Ct. Memo LEXIS 278; 32 T.C.M. (CCH) 33; T.C.M. (RIA) 73009;

January 15, 1973, Filed

Melvin F. Albergottie, pro se.

James E. Dunn, Jr., for the respondent.

TANNENWALD

MEMORANDUMFINDINGS OF FACT AND OPINION

Tannenwald, Judge: Respondent determined the following deficiencies in petitioner's income tax:

Year

Deficiency

1967

$286.77

1969

209.64

2

The issues for decision are:(1) Whether petitioner is entitled to use the head-of-household…