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TREZ v. COMMISSIONER

Docket No. 9381-74.

35 T.C.M. 640 (1976)

T.C. Memo. 1976-141

Steven Trez, Guardian for Carl Trez v. Commissioner.

United States Tax Court.

Filed May 5, 1976.

Attorney(s) appearing for the Case

Robert G. Zanesky, 110 Wall St., Norwalk, Conn., for the petitioner. David W. Johnson, for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The respondent determined a deficiency in the amount of $215 for the taxable year 1972 on the Federal income tax return of Carl Trez filed by his guardian Steven M. Trez who is the petitioner in this case. The issues for our decision are:

(1) Whether petitioner is entitled to utilize the percentage standard deduction in computing Carl's 1972 income tax liability.

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