SCOTT v. COMMISSIONER

Docket No. 643-78.

38 T.C.M. 814 (1979)

T.C. Memo. 1979-194

Alvin J. Scott and Mary B. Scott v. Commissioner.

United States Tax Court.

Filed May 17, 1979.


Attorney(s) appearing for the Case

Alvin J. Scott and Mary B. Scott, pro se, Rt. 2 Box 2018, Nampa, Idaho. Ralph W. Jones, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1976 in the amount of $2,474. Petitioners filed a petition in this case in which they alleged that $120.53 of the deficiency determined was in controversy. The petition alleged that the facts upon which they rely as a basis for their case are as set forth in an exhibit attached to their petition consisting of six pages. On February 21, 1978...

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