Granger v. Commissioner

THEODORE A. GRANGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Granger v. Commissioner

Docket No. 9551-76.

United States Tax Court

T.C. Memo 1978-62; 1978 Tax Ct. Memo LEXIS 453; 37 T.C.M. (CCH) 313; T.C.M. (RIA) 780062;

February 21, 1978, Filed

Charles R. Engle, for the petitioner.

Ruud L. Duvall, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined a deficiency of $3,813.62 in petitioner's Federal income tax for the year 1973. The only issue for decision is whether the petitioner is entitled under section 166 of the Internal Revenue…