Hill v. Commissioner

RICHARD A. and LIANA M. HILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hill v. Commissioner

Docket No. 10645-75.

United States Tax Court

T.C. Memo 1978-98; 1978 Tax Ct. Memo LEXIS 418; 37 T.C.M. (CCH) 447; T.C.M. (RIA) 780098;

March 9, 1978, Filed

Richard A. Hill, pro se

Kenneth W. McWade and Michael R. McMahon, for the respondent

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $297.88. The issues for decision are whether respondent properly disallowed all or any part…