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O'CONNELL v. COMMISSIONER

Docket No. 8660-74.

35 T.C.M. 773 (1976)

T.C. Memo. 1976-172

David O'Connell v. Commissioner.

United States Tax Court.

Filed May 27, 1976.

Attorney(s) appearing for the Case

David O'Connell, pro se. Barry J. Laterman, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioner's 1973 income tax in the amount of $2,451.76. The basis for the deficiency was stated as follows:

A deduction, credit, omission of income, or any other adjustment to income on the Federal tax return as a protest to war or any other project is not provided for in the tax law. Your deduction is being disallowed as...

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