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TANNER v. COMMISSIONER

Docket No. 8228-74.

36 T.C.M. 761 (1977)

T.C. Memo. 1977-183

Loyd H. Tanner v. Commissioner.

United States Tax Court.

Filed June 14, 1977.

Attorney(s) appearing for the Case

Loyd H. Tanner, pro se, 1011 E. "B" St., Casper, Wyo. John D. Moats, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency of $2,840.04 in petitioner's Federal income tax for 1971, plus an addition to tax of $142 under section 6653(a).1 The deficiency is the result of respondent's determination that petitioner failed to substantiate certain deductions claimed on his 1971 return with respect to a dependency exemption, rental expenses, travel and entertainment expenses...

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