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GRACE v. COMMISSIONER

Docket No. 4362-75.

36 T.C.M. 1583 (1977)

T.C. Memo. 1977-390

Charles E. Grace, Sr. v. Commissioner.

United States Tax Court.

Filed November 9, 1977.

Attorney(s) appearing for the Case

Charles E. Grace, Sr., pro se, P.O. 99021 Erieview Pl., Cleveland, Ohio. Jack E. Prestrud, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

  Year          Deficiency

  1971 ......... $  668.65
  1972 .........  1,195.28
  1973 .........  1,249.64

In determining these deficiencies, respondent made numerous adjustments to petitioner's taxable income as computed in his original and an amended Federal income tax return for those...

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