FRAZIER v. COMMISSIONER

Docket No. 2766-74.

35 T.C.M. 676 (1976)

T.C. Memo. 1976-149

John A. Frazier v. Commissioner

United States Tax Court.

Filed May 17, 1976.


Attorney(s) appearing for the Case

John A. Frazier, pro se, P.O. Box 25, Station J, Buffalo, N.Y. Louis J. Zeller, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioner's Federal income tax for the taxable year 1972 in the amount of $1,969.82. The issues for decision are:

(1) Whether petitioner is entitled to claim eight dependency exemptions;

(2) Whether petitioner is entitled to file his return as a head of household; and

(3) Whether petitioner paid and is entitled to a deduction for state...

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