MANNING v. COMMISSIONER

Docket No. 3195-77.

72 T.C. 838 (1979)

RICHARD MICHAEL MANNING, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 13, 1979.


Attorney(s) appearing for the Case

H. Rollin Allen, for the petitioner.

Thomas E. Ritter, for the respondent.


OPINION

STERRETT, Judge:*

Respondent, on January 31, 1977, issued a statutory notice in which he determined a deficiency in petitioner's Federal income taxes for the calendar years 1973 and 1974 in the respective amounts of $853.76 and $658.80.

Petitioner filed a petition on March 31, 1977, seeking our redetermination of respondent's notice of deficiency with respect to his 1973 and 1974 taxable years. On February...

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