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BOYER v. COMMISSIONER

Docket Nos. 3839-74, 4164-75.

69 T.C. 521 (1977)

LAWRENCE D. BOYER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT LAWRENCE D. AND ROSEMARY J. BOYER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 28, 1977.

Attorney(s) appearing for the Case

Lawrence D. Boyer, pro se.

Alan M. Jacobson, for the respondent.

HALL, Judge:

Respondent determined a deficiency of $1,882.94 in petitioner Lawrence Boyer's 1970 income tax, plus an addition to the tax under section 6653(a)1 of $94.14. For 1971, respondent determined a deficiency in petitioners' income tax of $2,204.06.

The issues for decision are:2

(1) Whether petitioner Lawrence Boyer is entitled to exclude...

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