FALES v. COMMISSIONER

Docket No. 5322-73.

34 T.C.M. 317 (1975)

T.C. Memo. 1975-52

Ruth W. Fales v. Commissioner.

United States Tax Court.

Filed March 10, 1975.


Attorney(s) appearing for the Case

Ruth W. Fales, pro se, Lincoln University, Pa. Lowell F. Raeder, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $295.38 in petitioner's 1971 income tax. The sole issue is whether petitioner is entitled to a "war crimes" deduction of $1,914.37.

Petitioner resided at Lincoln University, Pennsylvania, at the time she filed her petition herein. In her petition, petitioner alleged error by respondent on the grounds that "[d]uring the year in question (1971) the United...

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