ARMSTRONG v. COMMISSIONER

Docket No. 11380-77.

38 T.C.M. 859 (1979)

T.C. Memo. 1979-210

Syril Dennis Armstrong v. Commissioner.

United States Tax Court.

Filed May 24, 1979.


Attorney(s) appearing for the Case

Syril Dennis Armstrong, pro se, 3415 Rich Lane, Idaho Falls, Idaho. Timothy L. Nelson and Leo A. Reinikka, Jr., for the respondent.


Memorandum Opinion

SCOTT, Judge:

On August 12, 1977, respondent mailed to petitioner a notice of deficiency determining a deficiency in his Federal income tax for the calendar year 1976 in the amount of $1,292.42. Petitioner filed a petition in which he alleged errors in respondent's determination. In summary, these allegations of error are:

1. The determination of deficiency is a violation of petitioner's rights as secured by the United States Constitution...

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