PATTERSON v. COMMISSIONER

Docket No. 4307-65.

27 T.C.M. 640 (1968)

T.C. Memo. 1968-132

Samuel F. Patterson v. Commissioner.

United States Tax Court.

Filed June 27, 1968.


Attorney(s) appearing for the Case

Samuel F. Patterson, pro se, P. O. Box 11162, Kearny Station, Los Angeles, Calif. Joel A. Sharon and James Booher, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency in petitioner's income tax liability for 1963 in the amount of $510.97. The deficiency resulted from respondent's determination that petitioner was not entitled to most of 244 separate items claimed as deductions. The deductions taken by petitioner totaled $2,676.16; respondent disallowed $2,126.36 of that amount. Since the amount determined by respondent to be allowable...

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