FRAZIER v. COMMISSIONER OF INTERNAL REVENUE

No. 76-1923.

551 F.2d 1118 (1977)

John A. FRAZIER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 29, 1977.

Rehearing Denied April 14, 1977.


Attorney(s) appearing for the Case

John A. Frazier, pro se.

Myron C. Baum, Gilbert E. Andrews, Stephen M. Gelber and Timothy B. McBride, Tax Div., Dept. of Justice, Washington, D. C., on brief, for appellee.

Before HEANEY, ROSS and HENLEY, Circuit Judges.


PER CURIAM.

John A. Frazier appeals from a judgment of the Tax Court finding a deficiency of $1,969.82 in his 1972 federal income tax. The deficiency was based on the disallowance of eight dependency exemptions claimed by Frazier, the denial of head of household filing status, and disallowance of a deduction for his 1971 state income tax.

Upon careful consideration of the record, we agree with the Tax Court's findings and conclusions with respect to appellant...

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