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CONSTANTINE v. COMMISSIONER

Docket No. 3046-73.

33 T.C.M. 562 (1974)

T.C. Memo. 1974-114

Irma S. Constantine v. Commissioner.

United States Tax Court.

Filed May 6, 1974.

Attorney(s) appearing for the Case

Irma S. Constantine, pro se, 738 Rivard Blvd., Grosse Pointe, Mich. Daniel J. Westerbeck, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined a deficiency of $1,588.51 in the petitioner's 1969 Federal income tax. The issue for decision is whether the petitioner has proved her right to several deductions claimed by her in her return.

Findings of Fact

The petitioner, Irma S. Constantine, maintained her legal residence in Grosse Pointe, Michigan, at the time of filing her petition herein. Her Federal...

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