Richards v. Commissioner

William L. Richards, Jr., and Frances M. Richards v. Commissioner.

Richards v. Commissioner

Docket No. 4601-64.

United States Tax Court

T.C. Memo 1966-23; 1966 Tax Ct. Memo LEXIS 259; 25 T.C.M. (CCH) 120; T.C.M. (RIA) 66023;

January 27, 1966

William L. Richards, Jr., pro se, 7475 Silver Lane, Dayton, Ohio. C. Samuel Whitehead, for the respondent.

MULRONEY

Memorandum Opinion

MULRONEY, Judge: Respondent determined a deficiency in the petitioners' income tax for 1962 in the amount of $117.87. The only issue is whether the entire amount of certain mortgage payments, or only one-half of such payments, made…