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OLIVER v. COMMISSIONER

Docket No. 3591-74.

35 T.C.M. 656 (1976)

T.C. Memo. 1976-145

W. Lawrence Oliver and Hazel P. Oliver v. Commissioner.

United States Tax Court.

Filed May 10, 1976.

Attorney(s) appearing for the Case

W. Lawrence Oliver, pro se, 2435 Euclid Ave., Oliver Plaza, Des Moines, Iowa. Ronald M. Frykberg, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined deficiencies in petitioners' income taxes of $6,066.13 for 1970 and $3,767.78 for 1971. Respondent also determined additions to tax under section 6653(a)1 of $303.31 for 1970 and $188.39 for 1971. Respondent has conceded that there is no addition to tax for either year. There have been other concessions. The issues remaining are:

(1) Whether W...

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