Schwartz v. Commissioner

RICHARD E. SCHWARTZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schwartz v. Commissioner

Docket No. 10838-75.

United States Tax Court

T.C. Memo 1980-525; 1980 Tax Ct. Memo LEXIS 63; 41 T.C.M. (CCH) 431; T.C.M. (RIA) 80525;

November 25, 1980, Filed

Richard E. Schwartz, pro se.

Henry Thomas Schafer, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioner's income tax of $980 and an addition to tax under section 6651(a), I.R.C. 1954, 1 of $137.97 for the calendar year 1970. After concessions by petitioner, the issues…