MYERS v. COMMISSIONER

Docket No. 8803-80.

43 T.C.M. 142 (1981)

T.C. Memo. 1981-722

John Dixon Myers v. Commissioner.

United States Tax Court.

Filed December 23, 1981.


Attorney(s) appearing for the Case

John Dixon Myers, pro se, Columbus, Ohio. Larry L. Nameroff, for the respondent.


Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $529 in petitioner's Federal income tax for 1978 and an addition to tax of $26.45 under section 6653(a).1

At issue is whether the petitioner is (1) entitled to a claimed miscellaneous "war crimes" deduction and (2) liable for the addition to tax.

All of the facts are stipulated and so found.

John Dixon Myers (petitioner) resided in...

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