BATH v. COMMISSIONER

Docket No. 11174-76.

38 T.C.M. 455 (1979)

T.C. Memo. 1979-96

Robert Joseph Bath v. Commissioner.

United States Tax Court.

Filed March 19, 1979.


Attorney(s) appearing for the Case

Robert Joseph Bath, pro se, 8164 St. Helena Hwy., Napa, Cal. Jan R. Pierce, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $617 deficiency in petitioner's 1975 Federal income tax. In his Amended Answer, respondent increased the deficiency to $739. The only two issues for decision are whether petitioner understated his gross income by $596.62 due to a mathematical error and whether petitioner is entitled to a foreign tax credit in 1975.

Findings of Fact

Some of the facts were stipulated...

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