RICE v. COMMISSIONER

Docket No. 6770-65.

26 T.C.M. 295 (1967)

T.C. Memo. 1967-54

Bernard M. Rice v. Commissioner.

United States Tax Court.

Filed March 22, 1967.


Attorney(s) appearing for the Case

Bernard M. Rice, pro se, 3046 Roosevelt, Detroit, Mich. Herbert A. Seidman, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent has determined a deficiency in petitioner's income tax liability for the year 1963 in the amount of $681. This deficiency results from (1) the disallowance of a deduction of $1,000 claimed by petitioner for "being deprived of domicile rights and deterioration of personal possessions through Federal Government interference," (2) the disallowance of a deduction of $2,349.22 claimed by petitioner for "wage losses ...

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