Anzalone v. Commissioner

Valentine J. Anzalone v. Commissioner.

Anzalone v. Commissioner

Docket No. 279-63.

United States Tax Court

T.C. Memo 1964-81; 1964 Tax Ct. Memo LEXIS 256; 23 T.C.M. (CCH) 497; T.C.M. (RIA) 64081;

March 26, 1964

Valentine J. Anzalone, pro se, 2808 Nacoma Place, Dayton, Ohio. Richard M. Schwartz, for the respondent.

MULRONEY

Memorandum Findings of Fact and Opinion

MULRONEY, Judge: Respondent determined a deficiency in petitioner's income tax for 1960 in the amount of $457.39. Petitioner claims an overpayment of tax for said year in the amount of $587.01.

The issues presented are (1) whether or not the…