SILMAN v. COMMISSIONER

Docket No. 10543-76

37 T.C.M. 1146 (1978)

T.C. Memo. 1978-266

Richard C. Silman and Josephine Silman v. Commissioner.

United States Tax Court.

Filed July 19, 1978.


Attorney(s) appearing for the Case

Richard C. Silman and Josephine Silman, pro se, P.O. Box 32, Harmony, W. Va. Joel V. Williamson, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $2,980. Petitioners filed a timely petition which contains specific allegations of error as to each adjustment made by respondent in the notice of deficiency as well as allegations that the United States Tax Court was not constitutionally created, that respondent's determination was arbitrary, and various constitutional...

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