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BAGNALL v. COMMISSIONER

Docket Nos. 7793-74, 2403-75.

35 T.C.M. 1689 (1976)

T.C. Memo. 1976-372

Raymond Lee Bagnall v. Commissioner.

United States Tax Court.

Filed December 6, 1976.

Attorney(s) appearing for the Case

Raymond Lee Bagnall, pro se, R.D. 1, New Turnpike Rd., Sherburne, N.Y. George W. Connelly, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies1 in petitioner's Federal income tax as follows:

  Taxable Year         Deficiency

     1971 ............. $ 348.00
     1972 .............   676.00
     1973 ............. 1,505.00

The issues presented for decision are:

(1) Whether petitioner is exempt from the income tax on constitutional grounds.

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