DICK v. COMMISSIONER

Docket No. 4179-66.

27 T.C.M. 149 (1968)

T.C. Memo. 1968-32

Ronald Dick v. Commissioner.

United States Tax Court.

Filed February 21, 1968.


Attorney(s) appearing for the Case

Ronald Dick, pro se, C. W. Post College, Greenvale, N. Y. Jay S. Hamelburg, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $174.95 in the income tax of petitioner and Marjorie A. Dick for the year 1964. On November 17, 1966, pursuant to respondent's motion, the case insofar as it related to Marjorie A. Dick was dismissed for lack of jurisdiction.

The issues for decision are whether petitioner is entitled to deductions for legal expenses and a pension fund loss as claimed on his...

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