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SMALLWOOD v. COMMISSIONER

Docket No. 7161-76.

36 T.C.M. 1615 (1977)

T.C. Memo. 1977-398

Edward L. Smallwood v. Commissioner.

United States Tax Court.

Filed November 15, 1977.

Attorney(s) appearing for the Case

Edward L. Smallwood, pro se, 306 Columbus Ave., Stratford, Conn. Thomas P. Dougherty, Jr., for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $332.10 in petitioner's Federal income tax for 1974.

The sole issue presented is whether petitioner is entitled to a deduction under section 163(a)1 of $1,792.68 for interest paid during 1974.

All of the facts have been stipulated and are so found.2

Petitioner, Edward L. Smallwood, resided in Stratford, Connecticut...

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