OPINION
FORRESTER, Judge:
Respondent has determined a deficiency in petitioner's 1973 income tax in the amount of $550.44. In his answer to the petition respondent claims an increase in deficiency in the amount of $47.60 for a total deficiency of $598.04. Respondent has determined the entire deficiency by disallowing petitioner's claimed "war crimes" deduction of $3,516.
On December 31, 1975, respondent...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.