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COMBS v. COMMISSIONER

Docket No. 7815-76.

36 T.C.M. 1575 (1977)

T.C. Memo. 1977-388

Carson E. Combs and Elizabeth G. Combs v. Commissioner.

United States Tax Court.

Filed November 7, 1977.

Attorney(s) appearing for the Case

Carson E. Combs and Elizabeth G. Combs, pro se, 216 Elm St., Sandwich, Ill. Harmon B. Dow, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' 1974 joint Federal income tax in the amount of $1,414.28. The deficiency resulted from the disapproval of petitioners' reduction of their income and deductions to reflect their belief that Federal Reserve notes are worth only 20 cents on the dollar. This case is now before the Court on the Commissioner's motion for summary judgment. There is no dispute as to any material...

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