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WILKINSON v. COMMISSIONER

Docket No. 3715-77.

71 T.C. 633 (1979)

ROGER D. WILKINSON AND ARLENE J. WILKINSON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 25, 1979.

Attorney(s) appearing for the Case

Roger D. Wilkinson, pro se.

Stewart C. Walz, for the respondent.

HALL, Judge:

Respondent determined a deficiency of $729 in petitioners' income tax for 1973. The issues for decision are:

(1) Whether petitioners are entitled to certain itemized deductions claimed on their 1973 tax return; and

(2) Whether petitioners are liable for damages under section 66731 for instituting proceedings before this Court merely for delay.

FINDINGS...

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