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BREGIN v. COMMISSIONER

Docket No. 4178-78.

74 T.C. 1097 (1980)

ROBERT BREGIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 25, 1980.

Attorney(s) appearing for the Case

Robert Bregin, pro se.

William E. Bogner, for the respondent.

SIMPSON, Judge:

The Commissioner determined a deficiency of $73 in the petitioner's Federal income tax for 1974. The issues for decision are: (1) Whether the petitioner received unreported wages in the amount of $320 during the year in issue; and (2) whether this Court has jurisdiction to consider the Commissioner's claim for an amount erroneously refunded to the petitioner because he overstated the credit for taxes withheld on his wages.

FINDINGS...

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