Dozier v. Commissioner

WALTER BROWN DOZIER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Dozier v. Commissioner

Docket No. 1501-78.

United States Tax Court

T.C. Memo 1982-569; 1982 Tax Ct. Memo LEXIS 176; 44 T.C.M. (CCH) 1274; T.C.M. (RIA) 82569;

September 29, 1982.

Walter Brown Dozier, pro se, and Gary L. Moore for the petitioner.

Elaine T. Moriwaki, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined a deficiency of $134 in petitioner's Federal income tax for the 1975 taxable year. The issue for decision is whether petitioner may deduct, as an interest…