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BUNJE v. COMMISSIONER

Docket No. 674-75.

34 T.C.M. 1261 (1975)

T.C. Memo. 1975-291

Janet H. Bunje and David J. Bunje v. Commissioner.

United States Tax Court.

Filed September 22, 1975.

Attorney(s) appearing for the Case

Janet H. Bunje and David J. Bunje, pro se, 6690 Pasado Vista, Calif. Thomas F. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $149.40 in petitioners' 1973 income tax. Petitioners herein dispute respondent's disallowance of their "War Crimes Noncomplicity Tax Deduction" of $149.40.1 Respondent has moved for dismissal of the petition, under Rule 53, Tax Court Rules of Practice and Procedure, for failure to state...

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