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WATKINS v. COMMISSIONER

Docket No. 9973-76.

38 T.C.M. 1062 (1979)

T.C. Memo. 1979-270

Warren G. Watkins and Lillie B. Watkins v. Commissioner.

United States Tax Court.

Filed July 23, 1979.

Attorney(s) appearing for the Case

Alan R. Harter, 530 S. 4th St., Las Vegas, Nev., for the petitioners. John Franklin, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in the Federal income taxes of the petitioners as follows:

  Year Ended              Deficiency

    1971 ................ $  390.80
    1972 ................  2,113.42
    1973 ................  2,521.79

After concessions, the only issues presented for our decision are:

(1) Whether the...

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