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SUMMERS v. COMMISSIONER

Docket No. 282-71.

31 T.C.M. 463 (1972)

T.C. Memo. 1972-117

James V. Summers v. Commissioner.

United States Tax Court.

Filed May 22, 1972.

Attorney(s) appearing for the Case

James Summers, pro se, 8555 Birwood, Detroit, Mich. Patrick R. McKenzie, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined the following deficiency and additions to tax against petitioner:

               Income Tax        Additions to Tax
Year           Deficiency   Sec. 6651(a)   Sec. 6653(a)

1968 .......... $887.96        $26.39         $44.40

The deficiency stems from respondent's disallowance either in whole or in part of deductions...

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