MILLIKEN v. COMMISSIONER

Docket No. 806-77.

72 T.C. 256 (1979)

ELWOOD R. AND JOYCE A. MILLIKEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 25, 1979.


Attorney(s) appearing for the Case

Elwood R. Milliken, pro se.

W. Terrence Mooney, for the respondent.


STERRETT, Judge:

Respondent, on November 23, 1976, issued a statutory notice in which he determined a deficiency in petitioners' Federal income tax for their taxable year 1974 in the amount of $874.88.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts, together with the exhibits attached thereto, are incorporated herein by this reference.

Petitioners Elwood R. and Joyce A. Milliken,...

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