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SMITH v. COMMISSIONER

Docket No. 4721-77.

40 T.C.M. 1025 (1980)

T.C. Memo. 1980-326

Jack C. Smith; Lois C. Smith, and Anita D. Smith v. Commissioner.

United States Tax Court.

Filed August 20, 1980.

Attorney(s) appearing for the Case

Jack C. Smith, Lois Smith, and Anita D. Smith, pro se, 6330 S. Randall, Tucson, Ariz. Brad S. Ostroff, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' Federal income tax for the taxable year 1973 as follows:

    Petitioner                 Deficiency

    Jack C. Smith .........    $1,616.24
    Lois C. Smith and
      Anita D. Smith ......     1,163.77

Concessions having been made, the issues remaining for decision are: (1) whether weekly payments made to petitioners...

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