BRAGG v. COMMISSIONER

Docket No. 4411-77.

36 T.C.M. 1697 (1977)

T.C. Memo. 1977-418

Carol M. Bragg v. Commissioner.

United States Tax Court.

Filed December 6, 1977.


Attorney(s) appearing for the Case

Carol M. Bragg, pro se, 54 E. Manning St., Providence, R.I.W. Terrence Mooney, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

In this case, involving an income tax deficiency of $74 for 1975, respondent has filed a motion to dismiss for failure to state a claim upon which relief can be granted.

Petitioner claimed a "war tax credit" on her income tax return for 1975 and reported no liability. Respondent determined that the credit was not allowable.

The petitioner alleges that payment of "taxes for war" would "constitute a violation...

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