WIDZOWSKI v. COMMISSIONER

Docket No. 3122-75.

37 T.C.M. 197 (1978)

T.C. Memo. 1978-35

Beth Widzowski v. Commissioner.

United States Tax Court.

Filed January 26, 1978.


Attorney(s) appearing for the Case

Beth Widzowski, pro se, 27 Continental Ave., Cohoes, N.Y. Richard S. Kestenbaum, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

The Commissioner determined a deficiency of $600 in petitioner's Federal income tax for the calendar year 1973, and an addition to tax in the amount of $30 under section 6653(a)1 for that same calendar year.

The issues which remain for our decision are:

(1) whether petitioner, a single taxpayer having no dependents...

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