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SEIGLER v. COMMISSIONER

Docket No. 2418-77.

38 T.C.M. 1265 (1979)

T.C. Memo. 1979-326

Dennis M. Seigler and Paula M. Seigler v. Commissioner.

United States Tax Court.

Filed August 22, 1979.

Attorney(s) appearing for the Case

Robert M. Fowler, for the respondent.

Memorandum Opinion

WILBUR, Judge:

This matter is before the Court on respondent's Motion for Summary Judgment filed February 16, 1979, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $1,268 and an addition to tax under section 6653(a)1 in the amount of $63. Petitioners were residents of Donahue...

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