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MICHAELIS v. COMMISSIONER

Docket No. 5901-70.

30 T.C.M. 834 (1971)

T.C. Memo. 1971-199

Betty Jean Michaelis v. Commissioner.

United States Tax Court.

Filed August 16, 1971.

Attorney(s) appearing for the Case

Betty Jean Michaelis, pro se, 2613 S. W. Water Ave., Portland, Ore. Joseph M. Wetzel, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1968 in the amount of $705.88.1 The only issue is whether petitioner is entitled to a deduction of $3,762.35 for claimed legal and other expenses relative to an automobile accident and an assault and battery charge against petitioner.

Findings of Fact

Petitioner is an unmarried individual...

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