MUNSON v. COMMISSIONER

Docket No. 6469-78.

40 T.C.M. 326 (1980)

T.C. Memo. 1980-167

Oscar Munson v. Commissioner.

United States Tax Court.

Filed May 12, 1980.


Attorney(s) appearing for the Case

Oscar Munson, pro se. Mark A. Pridgeon, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $285 in petitioner's 1975 Federal income tax. The sole issue for decision is whether interest and miscellaneous income credited to and received by petitioner in 1975 is includable in his gross income for that year.

Findings of Fact

Most of the facts have been stipulated and are found accordingly.

Petitioner Oscar Munson resided in Barnum...

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