WARNER v. COMMISSIONER

Docket No. 7480-77.

38 T.C.M. 938 (1979)

T.C. Memo. 1979-236

Robert M. Warner v. Commissioner.

United States Tax Court.

Filed June 18, 1979.


Attorney(s) appearing for the Case

Robert M. Warner, pro se, 44th Street, Moline, Ill., Steven S. Brown, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,861.20 in the petitioner's Federal income tax for 1973. The only issue for decision is whether the petitioner is liable for a deficiency in his Federal income tax in the amount determined by the Commissioner.

Findings of Fact

The petitioner, Robert M. Warner, resided at Moline, Ill., at the time he filed his petition in this case. He filed...

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