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DOHERTY v. COMMISSIONER

Docket No. 645-78.

38 T.C.M. 1075 (1979)

T.C. Memo. 1979-275

Philip B. Doherty, Jr., and Patricia A. Doherty v. Commissioner.

United States Tax Court.

Filed July 23, 1979.

Attorney(s) appearing for the Case

Philip B. Doherty, Jr., pro se. Charles W. Maurer, Jr., for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $92.18 in petitioners' 1975 income tax. Petitioners, husband and wife, resided in Cumberland, Rhode Island, at the time they filed their petition herein. The deficiency was based upon the Commissioner's disallowance of two deductions claimed as "Taxes" on petitioners' 1975 return: $80 characterized on the return as "Mass. Old Age Tax", and $272, described as "R.I. Sur. Ben. Tax"...

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