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SMITH v. COMMISSIONER

Docket No. 8397-75.

35 T.C.M. 869 (1976)

T.C. Memo. 1976-200

Kenneth R. Smith and Elizabeth Ann Smith v. Commissioner.

United States Tax Court.

Filed June 22, 1976.

Attorney(s) appearing for the Case

Kenneth R. Smith, pro se, 1375 Funston St., S.E. Atlanta, Ga. Maurice W. Gerard, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' income tax for the taxable year 1973 in the amount of $376.62. He disallowed the following deductions claimed by petitioners:

  Contributions ....... $771.00
  Medical Expense .....  711.19
  Tools ...............  500.00

Petitioner Kenneth R. Smith appeared at the trial and refused to offer any testimony as to the deductions...

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