Artman v. Commissioner

Jack Artman v. Commissioner.

Artman v. Commissioner

Docket No. 1840-69 SC.

United States Tax Court

T.C. Memo 1969-260; 1969 Tax Ct. Memo LEXIS 36; 28 T.C.M. (CCH) 1335; T.C.M. (RIA) 69260;

December 4, 1969, Filed.

Anna D. Marek, for the petitioner. Robert H. Burgess, for the respondent.

DAWSON

Memorandum Findings of Fact and Opinion

DAWSON, Judge: Respondent determined a deficiency of $307.48 in petitioner's Federal income tax for the year 1966.

Petitioner failed to assign error to respondent's disallowance of a deduction of $322.74 for real estate taxes which he paid on his mother's residence for…