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HARPER v. COMMISSIONER

Docket No. 9108-72.

33 T.C.M. 567 (1974)

T.C. Memo. 1974-117

Robin Harper v. Commissioner.

United States Tax Court.

Filed May 8, 1974.

Attorney(s) appearing for the Case

Robin Harper, pro se, R.D. #3, Coatsville, Pa. Brian J. Seery, for the respondent.

Memorandum Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $1,319. A motion for judgment on the pleadings was filed by respondent on the ground that petitioner failed to state a cause of action in his petition.

In his petition filed herein, petitioner claimed that he had no income tax liability on the basis that the...

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