PORTER v. COMMISSIONER

Docket No. 7440-70.

33 T.C.M. 1365 (1974)

T.C. Memo. 1974-292

Bernard H. Porter v. Commissioner.

United States Tax Court.

Filed November 18, 1974.


Attorney(s) appearing for the Case

Bernard H. Porter, pro se, 2009 Lee High Drive, Huntsville, Ala. John O. Tannenbaum, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioner's income tax for the years 1966 and 1967 in the amounts of $2,480.18 and $2,161.56, respectively.

The issues for decision are: (1) Whether petitioner is entitled to deductions for business losses in the amounts of $9,712.89 for 1966 and $9,009.72 for 1967; (2) whether petitioner is entitled to deductions of $600 as personal exemptions for his...

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