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RIEDEL v. COMMISSIONER

Docket No. 9807-76.

37 T.C.M. 1849 (1978)

T.C. Memo. 1978-468

Ralph H. and Clarita F. Riedel v. Commissioner.

United States Tax Court.

Filed November 22, 1978.

Attorney(s) appearing for the Case

Ralph H. Riedel, 219 N. Venado Ave., Thousand Oaks, Calif., pro se. Richard W. Kennedy, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $163.67 in the petitioners' Federal income tax for 1975, and the petitioners claimed an overpayment in such tax of $67.14. The parties have settled certain issues. The only issue remaining for decision is whether the petitioners who timely filed a joint return for a taxable year may file separate returns for the same taxable year after the time for filing...

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