Carr v. Commissioner

GENE CARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carr v. Commissioner

Docket No. 4540-76.

United States Tax Court

T.C. Memo 1978-76; 1978 Tax Ct. Memo LEXIS 437; 37 T.C.M. (CCH) 370; T.C.M. (RIA) 780076;

February 27, 1978, Filed

Gene Carr, pro se.

Albert B. Kerkhove, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: Respondent determined deficiencies in the income tax of petitioner of $832.51 for the 1972 taxable year and $1,457.33 for the 1973 taxable year.

The two issues for determination are: (1) the allocation of purchase price between the land…