POWELL v. COMMISSIONER

Docket No. 6992-70 SC.

31 T.C.M. 1039 (1972)

T.C. Memo. 1972-210

Odell R. and Margaret Powell v. Commissioner.

United States Tax Court.

Filed October 2, 1972.


Attorney(s) appearing for the Case

Odell R. Powell, pro se, 4003 S. Westshore Blvd., Tampa, Fla. Robert J. Shilliday, Jr., for the respondent.


Memorandum Opinion

WITHEY, Judge:

Respondent determined a deficiency in petitioners' joint Federal income tax return for the taxable year 1968 in the amount of $628.47 and an addition to tax in the amount of $31.42 under section 6653(a) of the Internal Revenue Code of 1954. At the trial petitioners conceded respondent's disallowance of the deductions for medical expense, contributions, new uniforms, taxes, and $201.54 of the interest expense paid. Remaining...

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