Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $2,370.65 deficiency in petitioner's 1972 income tax and an addition to tax of $93.53 under section 6651(a), I.R.C. 1954. Petitioner sought review of the determination in this Court alleging as the sole error the Commissioner's disallowance of a "War Crimes Deduction" of $11,722.58. The Commissioner has filed a motion for judgment on the pleadings.
Petitioner alleges that the United States...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.