Allen v. Commissioner

ORLANDO R. ALLEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Allen v. Commissioner

Docket No. 11352-77.

United States Tax Court

T.C. Memo 1979-68; 1979 Tax Ct. Memo LEXIS 459; 38 T.C.M. (CCH) 291; T.C.M. (RIA) 79068;

February 28, 1979, Filed

Orlando R. Allen, pro se.

Gordon F. Moore II, for the respondent.

SCOTT

MEMORANDUM OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1975 in the amount of $ 676.09. The adjustment resulting in this deficiency was the disallowance by respondent of a claimed deduction by petitioner of $ 3,500 as…