FOX v. COMMISSIONER

WILLIAM L. FOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

FOX v. COMMISSIONER

Docket No. 23391-81.

United States Tax Court

T.C. Memo 1985-82; 1985 Tax Ct. Memo LEXIS 550; 49 T.C.M. (CCH) 801; T.C.M. (RIA) 85082;

February 25, 1985.

William L. Fox, pro se.

Vera E. Gilford, for the respondent.

WHITAKER

MEMORANDUM FINDINGS OF FACT AND OPINION

WHITAKER, Judge: Respondent determined deficiencies in petitioner's income tax liability for the years and in the amounts as follows:

Years

Amounts

1977

$159.00

1978

632.64

1979

640.00

These deficiencies all arise out of the disallowance by respondent of…