SWEENEY v. COMMISSIONER

Docket No. 6585-70 SC

31 T.C.M. 56 (1972)

T.C. Memo. 1972-19

John J. and Anne F. Sweeney v. Commissioner.

United States Tax Court.

Filed January 25, 1972.


Attorney(s) appearing for the Case

John J. Sweeney, Pro se, 8901 Rue Riviera, 3B, Indianapolis, Ind. Robert G. Martinell, for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

Respondent determined a deficiency of $966.51 in petitioners' Federal income tax for the calendar year 1968.

The issues for our decision relate to numerous itemized deductions claimed by petitioners on their 1968 tax return, all of which were disallowed. Respondent allowed in lieu of the itemized deductions claimed the standard deduction of $1,000.

Petitioners had their legal residence...

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