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FARRELL v. COMMISSIONER

Docket No. 700-75.

35 T.C.M. 819 (1976)

T.C. Memo. 1976-188

James F. and Rochelle L. Farrell v. Commissioner.

United States Tax Court.

Filed June 14, 1976.

Attorney(s) appearing for the Case

James F. and Rochelle L. Farrell, pro se, 106 Academy St., Manlius, N.Y. Bernard R. Baker, III, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $718 in petitioners' 1973 Federal income tax. The sole issue is whether petitioners are entitled to a "war crimes" deduction of $4,739.33.

Petitioners resided in Manlius, New York at the time they filed their petition. In their amended petition to this Court, the petitioners challenge respondent's disallowance of a "war crimes" deduction, contending that...

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