TIFFANY v. COMMISSIONER

Docket No. 9659-76.

37 T.C.M. 546 (1978)

T.C. Memo. 1978-122

John R. Tiffany v. Commissioner.

United States Tax Court.

Filed March 28, 1978.


Attorney(s) appearing for the Case

John R. Tiffany, pro se, 2441 Cardinal Dr., San Diego, Calif. Richard A. Witowski, for the respondent.


Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1975 in the amount of $149.08. The petition as amended raises no issues as to the correctness of the determined deficiency under the income tax laws as written by the Congress but makes a series of allegations attacking the constitutionality of those laws or their application in petitioner's case. Respondent has filed a motion for summary judgment...

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