SMITH v. COMMISSIONER

Docket No. 6021-80.

43 T.C.M. 825 (1982)

T.C. Memo. 1982-140

Alma J. Smith v. Commissioner.

United States Tax Court.

Filed March 22, 1982.


Attorney(s) appearing for the Case

Alma J. Smith, pro se, LaPorte, Tex. David W. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $1,824 deficiency in petitioner's 1976 Federal income tax and imposed an addition to tax of $91.20 under section 6653(a).1 The issues for decision are:

1. Whether petitioner had community property income as determined by respondent for 1976.

2. Whether petitioner is entitled to itemized deductions in excess of the amounts allowed by...

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