Fortune v. United States

OPINION

LYDON, Judge:

In this tax case, plaintiff, appearing pro se, claims that changes in the tax law which served to reduce the amount of disability income he could exclude from gross income discriminated against him.. Accordingly, his *671complaint, as amended, challenges a determination by the Internal Revenue Service (IRS) relative to plaintiff’s 1977 federal income tax return, which increased plaintiff’s tax liability for 1977 by $788.16. Defendant has filed a motion for summary judgment to which plaintiff has responded. For reasons set forth below, defendant’s motion for summary judgment is…