RITCHIE v. COMMISSIONER

Docket Nos. 6269-78, 6270-78.

39 T.C.M. 668 (1979)

T.C. Memo. 1979-493

Willard T. and Sonja B. Ritchie v. Commissioner.

United States Tax Court.

Filed December 6, 1979.


Attorney(s) appearing for the Case

Willard T. Ritchie and Sonja B. Ritchie, pro se, 21 Walker Ave., Gaithersburg, Md. Joyce H. Errecart, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, by letter dated March 31, 1978, determined deficiencies in income taxes paid for petitioners' taxable years ended December 31, 1974 and December 31, 1975 in the respective amounts of $1,137.36 and $2,308.34. Petitioners filed separate petitions for each taxable year in issue. Petitioners' petition with respect to their taxable year 1974 was assigned docket No. 6269-78. Petitioners' taxable...

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