ALLINSON v. COMMISSIONER

Docket No. 6323-76.

39 T.C.M. 268 (1979)

T.C. Memo. 1979-405

David L. Allinson and Kathleen B. Allinson v. Commissioner.

United States Tax Court.

Filed September 25, 1979.


Attorney(s) appearing for the Case

David L. Allinson and Kathleen B. Allinson, pro se. Marc A. Feller, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $144.49 in petitioners' self-employment tax for 1974. Petitioners David L. Allinson and Kathleen B. Allinson filed a joint individual income tax return for the year 1974. They were residents of Westmont, N.J., at the time they filed the petition in this case.

Petitioners appeared at the call of the calendar at which this case was calendared for trial and the Court conducted...

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