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JENNEMANN v. COMMISSIONER

Docket No. 7873-74.

67 T.C. 906 (1977)

C. T. JENNEMANN AND DORIS M. JENNEMANN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 7, 1977.

Attorney(s) appearing for the Case

Hugh R. Law, for the petitioners.

Paul K. Voelker, for the respondent.

OPINION

HALL, Judge:

Respondent determined a $557.91 deficiency in petitioners' 1971 income tax.

The issues for decision are:

(1) Whether this Court is prohibited from taking action herein since it is not established pursuant to the provisions of article III of the Constitution.

(2) Whether section 402(a)(2)1 as applicable to petitioners' 1971 return violates...

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