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CUNNINGHAM v. COMMISSIONER

Docket No. 30145-81.

46 T.C.M. 412 (1983)

T.C. Memo. 1983-338

Harold D. Cunningham, III v. Commissioner.

United States Tax Court.

Filed June 9, 1983.

Attorney(s) appearing for the Case

Harold D. Cunningham, III, pro se, Baltimore, Md. Robert A. Miller, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $4,464.41, and an addition to tax pursuant to section 6653(a)1 of $223.22, for petitioner's 1977 taxable year. Respondent has now conceded that petitioner is entitled to an investment credit of $236, which was disallowed by his statutory deficiency notice, and consequently two issues remain for our decision: (1) whether respondent...

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