Herisko v. Commissioner

RONALD J. HERISKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Herisko v. Commissioner

Docket No. 7387-76.

United States Tax Court

T.C. Memo 1978-94; 1978 Tax Ct. Memo LEXIS 423; 37 T.C.M. (CCH) 439; T.C.M. (RIA) 780094;

March 7, 1978, Filed

Ronald J. Herisko, pro se.

Daniel P. Ehrenreich, for the respondent.

FEATHERSTON

MEMORANDUM OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioner's Federal income tax for 1973 and 1974 in the amounts of $132 and $2,032, respectively. One issue having been conceded by petitioner, the only issue remaining for decision is whether…