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MURRAY v. COMMISSIONER

Docket No. 6039-76.

41 T.C.M. 337 (1980)

T.C. Memo. 1980-500

Irvin Andrew Murray v. Commissioner.

United States Tax Court.

Filed November 6, 1980.

Attorney(s) appearing for the Case

Irvin Andrew Murray, pro se, 2A Cambridge Sq., Williamsville, N.Y. John R. Dorcak, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax in the amount of $1,807.74 for his taxable year 1972, and he further determined an addition to tax in the amount of $90.38 for that taxable year under section 6653(a), Internal Revenue Code of 1954.1 After concessions, the only issues left for our decision are:

(1) whether petitioner may deduct...

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