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LINDER v. COMMISSIONER

Docket No. 294-75.

68 T.C. 792 (1977)

JOSEPH LINDER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 30, 1977.

Attorney(s) appearing for the Case

Joseph Linder, pro se.

Marwin A. Batt, for the respondent.

HALL, Judge:

Respondent determined the following deficiencies in petitioner's income tax:

                Year                                 Deficiency

                1971 ...........................     $1,792.50
                1972 ...........................      1,433.20

Another issue having been disposed of by mutual agreement, the remaining issue for decision is whether petitioner is entitled to interest deductions...

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