DILLENBURG v. COMMISSIONER

Docket No. 5627-64.

26 T.C.M. 599 (1967)

T.C. Memo. 1967-133

Ben Dillenburg v. Commissioner.

United States Tax Court.

Filed June 19, 1967.


Attorney(s) appearing for the Case

Ben Dillenburg, pro se, P. O. Box 228, Harbor, Ore. Joseph Nadel, for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined an income tax deficiency for 1961 in the amount of $1,269.95. The deficiency is the result of respondent's determinations that the petitioner is not entitled to several claimed deductions, and that he realized, but failed to report, certain items of income.

The respondent has conceded that his original determination of unreported farm income should be reduced by $1,604...

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