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MAY v. COMMISSIONER

Docket No. 9256-74.

65 T.C. 1114 (1976)

FRANCES J. MAY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 10, 1976.

Attorney(s) appearing for the Case

S. Gordon Shreffler, for the petitioner.

Thomas J. Miller, for the respondent.

OPINION

STERRETT, Judge:

The respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $113.72. One other adjustment not being in issue, the sole remaining issue is whether the amount paid by petitioner to respondent pursuant to section 6651(a)(2) of the Internal Revenue Code of 19541 is allowable as a deduction.

All of the facts have been stipulated and are...

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