HECHT v. COMMISSIONER

Docket No. 9844-76.

36 T.C.M. 351 (1977)

T.C. Memo. 1977-76

Charles E. Hecht and Mary V. Hecht v. Commissioner.

United States Tax Court.

Filed March 22, 1977.


Attorney(s) appearing for the Case

Charles E. Hecht, pro se. Alan J. Garfunkel, for the respondent.


Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $2,052.03 in petitioners' Federal income tax for 1974. The sole issue for determination is whether petitioners are entitled to a miscellaneous deduction in the amount of $7,262.78 for "Refusal to support War Crimes and preparation for genocide." Respondent has moved for judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure.

Petitioners, Charles E...

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