HRADESKY v. COMMISSIONER

Docket No. 7847-71.

65 T.C. 87 (1975)

FRANK J. HRADESKY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 15, 1975.


Attorney(s) appearing for the Case

Frank J. Hradesky, pro se.

Johnny B. Mostiler, for the respondent.


WILES, Judge:

Respondent determined deficiencies in petitioner's income taxes of $6,801.69 for 1966 and $2,744.03 for 1967. Both parties have made concessions and so there are only two issues: (1) Whether petitioner substantiated certain expenses in excess of amounts respondent allowed; (2) whether petitioner, a cash basis taxpayer, can deduct real estate taxes under section 1641 in the year...

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