Berry v. Commissioner

Charles W. Berry and Iris B. Berry v. Commissioner.

Berry v. Commissioner

Docket No. 6072-70 "SC"

United States Tax Court

T.C. Memo 1971-110; 1971 Tax Ct. Memo LEXIS 228; 30 T.C.M. (CCH) 465; T.C.M. (RIA) 71110;

May 17, 1971, Filed.

Charles W. Berry, pro se, 1671 Drayton Woods Dr., Tucker, Ga. Thurmond E. Shaw, for the respondent.

SCOTT

Memorandum Findings of Fact and Opinion

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1967 in the amount of $384.10.

The only issue for decision is whether the amount expended in 1967 by Charles W. Berry, a certified…