CARDINALLI v. COMMISSIONER

Docket No. 6478-78.

39 T.C.M. 514 (1979)

T.C. Memo. 1979-462

Sal John Cardinalli v. Commissioner.

United States Tax Court.

Filed November 21, 1979.


Attorney(s) appearing for the Case

Sal John Cardinalli, pro se, P.O. Box 4006, San Rafael, Calif. Gerald J. Beaudoin, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1976 in the amount of $43.1 Petitioner in his petition contested this deficiency and claimed a refund of $2,631, the entire amount of income tax which he had paid for the year 1976. The only grounds assigned by petitioner for contesting the deficiency determined by respondent and for claiming a refund of taxes...

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