GAINES EL v. COMMISSIONER

Docket No. 9121-72.

34 T.C.M. 319 (1975)

T.C. Memo. 1975-54

Kelley C. Gaines El v. Commissioner.

United States Tax Court.

Filed March 12, 1975.


Attorney(s) appearing for the Case

Kelley C. Gaines El, pro se. 26350 Parklawn Drive, Euclid, Ohio. Joseph T. Chalhoub and Jack E. Prestrud, for the respondent.


Memorandum Opinion

DAWSON, Judge:

On December 20, 1974, respondent filed a motion for judgment on the pleadings in this case. A hearing on the motion was held in Washington, D.C., on February 5, 1975.

Respondent determined deficiencies in petitioner's Federal income taxes in the amount of $125 for 1969, $905 for 1970, and $1,340 for 1971. The only issue presented is whether the petitioner, a Moorish American, is subject to Federal income tax.

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