WARNER v. COMMISSIONER

Docket No. 8012-72.

33 T.C.M. 1080 (1974)

T.C. Memo. 1974-243

Richard E. Warner and Virginia A. Warner v. Commissioner.

United States Tax Court.

Filed September 19, 1974.


Attorney(s) appearing for the Case

Richard E. Warner, pro se, Rancho California Plaza, Box 845, Temecula, Calif. George W. McDonald, for the respondent.


Memorandum Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $683. The issues are (1) whether petitioners understated their taxable income by the amount of $3,999.84 in their return for the year 1969 and (2) whether assessment and collection of any deficiency in income tax for the year 1969 is barred by the statute of limitations.

This case was submitted on a fully stipulated...

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