ROBERTS v. COMMISSIONER

Docket No. 9989-76.

38 T.C.M. 1000 (1979)

T.C. Memo. 1979-250

William M. Roberts and Bonnie B. Roberts v. Commissioner.

United States Tax Court.

Filed June 28, 1979.


Attorney(s) appearing for the Case

William M. Roberts, pro se, 1205 Bristol Dr., Memphis, Tenn. Wesley J. Lynes, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1973 in the amount of $225.85. The issues presented are:

(1) Whether testimony of petitioner William M. Roberts concerning the working conditions provided by petitioner Bonnie B. Roberts' employers during the taxable year at issue is admissible or inadmissible hearsay;

(2) Whether petitioner Bonnie B. Roberts' use of the...

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