JOHNSON v. COMMISSIONER

Docket No. 1267-71.

31 T.C.M. 941 (1972)

T.C. Memo. 1972-192

Richard Keith Johnson v. Commissioner.

United States Tax Court.

Filed September 5, 1972.


Attorney(s) appearing for the Case

Richard Keith Johnson, pro se, P.O. Box 2834, West Allis, Wis. Robert F. Brunn, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $846.72 in petitioner's Federal income tax for the year 1968.

At the trial the respondent conceded that the petitioner is entitled to a deduction for State and local income taxes in the amount of $280.60. On brief the petitioner concedes that the correct deduction for Wisconsin general sales taxes is $32.

The issues remaining for decision are: (1...

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