ELLIOTT v. COMMISSIONER

Docket No. 3523-69 SC.

29 T.C.M. 4 (1970)

T.C. Memo. 1970-3

Margaret M. Elliott v. Commissioner.

United States Tax Court.

Filed January 6, 1970.


Attorney(s) appearing for the Case

Margaret M. Elliott, pro se, 304 Glenwood Ave., Glen Burnie, Md. John J. Weiler, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $108.42 in petitioner's Federal income tax for the year 1967.

On December 1, 1969, petitioner filed an Amended Petition claiming an overpayment of tax in the amount of $357 for 1967 on the added ground that respondent "ignored the Civil Rights Law allowing everybody all deductions."

The principal issue for decision in this case is whether the petitioner...

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