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CAMPBELL v. COMMISSIONER

Docket No. 8100-79.

40 T.C.M. 1080 (1980)

T.C. Memo. 1980-345

James M. Campbell v. Commissioner.

United States Tax Court.

Filed August 28, 1980.

Attorney(s) appearing for the Case

No appearance by petitioner. Jan Pierce, for the respondent.

Memorandum Opinion

IRWIN, Judge:

Respondent determined a deficiency of $137 in petitioner's 1977 Federal income taxes. The deficiency resulted from respondent's disallowance of a "war tax deduction" in the amount of $3,050. Respondent has moved for judgment on the pleadings pursuant to Rule 120, Tax Court Rules of Practice and Procedure.

Petitioner was a resident of Eugene, Oregon when he filed his petition herein. Petitioner's 1977 Federal income...

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