Webb v. Commissioner

Jack D. Webb v. Commissioner.

Webb v. Commissioner

Docket No. 2857-68.

United States Tax Court

T.C. Memo 1971-81; 1971 Tax Ct. Memo LEXIS 251; 30 T.C.M. (CCH) 329; T.C.M. (RIA) 71081;

April 22, 1971, Filed.

Jack D. Webb, pro se, 757 36th Ave., San Francisco, Calif.Joel A. Sharon, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax for the calendar year 1963 in the amount of $1,209.28. 1

Since respondent has conceded one of the issues raised by the pleadings, the only issues for decision are:(1) Whether an amount…