LOVITT v. COMMISSIONER

Docket No. 3299-73.

33 T.C.M. 587 (1974)

T.C. Memo. 1974-126

Eleanor M. Lovitt v. Commissioner.

United States Tax Court.

Filed May 14, 1974.


Attorney(s) appearing for the Case

Eleanor M. Lovitt, pro se, 511 Carpenter Lane, Philadelphia, Pa. Brian J. Seery, for the respondent.


Memorandum Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $3,604.13. Respondent has filed a motion for judgment on the pleadings on the ground that petitioner has failed to state a cause of action in her petition.

In her petition filed herein, petitioner claimed that the United States Government has been "engaged...

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