NEAMES v. COMMISSIONER

Docket Nos. 10386-76, 1106-77.

37 T.C.M. 1199 (1978)

T.C. Memo. 1978-284

Jon L. Neames and Thadys M. Neames v. Commissioner. Jimmie R. Cole and Vivian E. Cole v. Commissioner.

United States Tax Court.

Filed July 26, 1978.


Attorney(s) appearing for the Case

Jon L. Neames, Thadys M. Neames, 335 Kay Dr., Baton Rouge, La., Jimmie R. Cole, and Vivian E. Cole, pro se. Alan H. Kaufman, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' 1972 Federal income tax as follows:

    Docket No.             Deficiency

     10386-76 ...........   $570.00
      1106-77 ...........    690.14

The sole issue remaining for our decision is whether Jon L. Neames and Thadys M. Neames or Jimmie...

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