Blanchard v. Commissioner

WELDON A. BLANCHARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Blanchard v. Commissioner

Docket No. 9992-76.

United States Tax Court

T.C. Memo 1977-352; 1977 Tax Ct. Memo LEXIS 89; 36 T.C.M. (CCH) 1407; T.C.M. (RIA) 770352;

October 3, 1977.

Weldon A. Blanchard, pro se.

Douglas R. Fortney, for the respondent.

HALL

MEMORANDUM OPINION

HALL, Judge: Respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief Can Be Granted, pursuant to Rule 40, Tax Court Rules of Practice and Procedure, in this case which involves a deficiency of $3,297.84 in petitioner's 1974…