JENKINS v. COMMISSIONER

Docket Nos. 2850-74 and 2963-74.

34 T.C.M. 944 (1975)

T.C. Memo. 1975-218

Earl and Janice Jenkins v. Commissioner. Dale E. Frazier and Rhoda M. Frazier v. Commissioner.

United States Tax Court.

Filed June 30, 1975.


Attorney(s) appearing for the Case

Earl and Janice Jenkins, pro se, 1401 Eastfield, Maumee, Ohio, in Docket No. 2850-74. Dale E. and Rhoda M. Frazier, pro se, in Docket No. 2963-74. Robert N. Armen, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in the Federal income tax of petitioners Earl and Janice Jenkins for the calendar year 1971 in the amount of $409.81 and determined a deficiency in the Federal income tax of petitioners Dale E. and Rhoda M. Frazier in the amount of $417.45 for the calendar year 1971.

One of the issues involved in the case of Dale E. and Rhoda M. Frazier has been conceded by petitioners...

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