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TOOTHMAN v. COMMISSIONER

Docket No. 7083-76.

37 T.C.M. 603 (1978)

T.C. Memo. 1978-140

Robert J. Toothman and Phyllis M. Toothman v. Commissioner.

United States Tax Court.

Filed April 11, 1978.

Attorney(s) appearing for the Case

Robert J. Toothman, pro se, Kaonohi St., Aiea, Hawaii. Vernon R. Balmes, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $5,249.52 for the 1973 calendar year. The sole issue for decision is whether the Congress of Micronesia is an agency of the United States within the meaning of section 911(a)(2), I.R.C. 1954.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts, together...

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