Taylor v. Commissioner

BENJAMIN TAYLOR, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Taylor v. Commissioner

Docket No. 11979-78.

United States Tax Court

T.C. Memo 1982-163; 1982 Tax Ct. Memo LEXIS 579; 43 T.C.M. (CCH) 949; T.C.M. (RIA) 82163;

March 30, 1982.

Benjamin Taylor, Jr., pro se.

Warren P. Simonsen, for the respondent.

TIETJENS

MEMORANDUM FINDINGS OF FACT AND OPINION

TIETJENS, Judge: Respondent determined a deficiency of $ 2,320 in petitioner's Federal income tax for 1975. Other issues having been resolved by agreement of the parties, the sole issue for decision is whether $ 3,600 of the $…