Tucker v. Commissioner

Louis F. Tucker, Sr. v. Commissioner.

Tucker v. Commissioner

Docket No. 25322.

United States Tax Court

1950 Tax Ct. Memo LEXIS 58; 9 T.C.M. (CCH) 956; T.C.M. (RIA) 50256;

October 31, 1950

Louis F. Tucker, Sr., pro se. Marvin E. Hagen, Esq., for the respondent.

LEMIRE

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency of $77.71 in petitioner's income tax for 1947. This deficiency resulted from disallowance of $718 of $1,436, claimed as interest paid on outstanding obligations, in the 1947 return, the disallowance of $75 attorney fees and the loss by theft of $2,000 worth of…