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TAPPER v. COMMISSIONER

Docket No. 5899-74.

34 T.C.M. 315 (1975)

T.C. Memo. 1975-50

Theodore Tapper and Anne Tapper v. Commissioner.

United States Tax Court.

Filed March 10, 1975.

Attorney(s) appearing for the Case

Theodore Tapper, pro se. 212-D Carpenter St., Philadelphia, Pa. Lowell F. Raeder, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $5,357,60, which included an addition to tax under section 6653(a) of the Internal Revenue Code of 1954, in respect of petitioners' income tax for 1972. The sole issue is whether petitioners are entitled to a "war crimes" deduction of $22,257.76, respondent having conceded the addition to tax.

Petitioners are husband and wife and resided in Philadelphia...

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