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TANNER v. COMMISSIONER

Docket No. 2159-64.

45 T.C. 145 (1965)

DOUGLAS H. TANNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 4, 1965.

Attorney(s) appearing for the Case

Douglas H. Tanner, pro se.

Richard M. Schwartz, for the respondent.

OPINION

ATKINS, Judge:

The respondent determined a deficiency of $272.67 in income tax of the petitioner for the taxable year 1962. Such deficiency resulted from the disallowance by the respondent, in computing the petitioner's adjusted gross income under section 62(1) of the Internal Revenue Code of 1954,1 of an amount of $439.80, representing West Virginia individual income tax paid by the petitioner in 1962 on income...

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