NAAMAN v. COMMISSIONER

Docket No. 261-70.

31 T.C.M. 214 (1972)

T.C. Memo. 1972-51

Fred A. Naaman & Patricia B. Naaman v. Commissioner.

United States Tax Court.

Filed February 24, 1972.


Attorney(s) appearing for the Case

Fred A. Naaman and Patricia B. Naaman, pro se. Meno W. Piliaris, for the respondent


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in petitioners' income tax in the amount of $246.90 for the taxable year 1967 and $213.50 for the taxable year 1968. The only issue involved relates to the claim by petitioners that the income tax is unconstitutional.

Findings of Fact

Some of the facts have been stipulated and are, together with the exhibits attached to the stipulation, incorporated...

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