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ADAMS v. COMMISSIONER

Docket No. 1327-78.

40 T.C.M. 1275 (1980)

T.C. Memo. 1980-398

Theodore J. Adams and Judy F. Adams v. Commissioner.

United States Tax Court.

Filed September 18, 1980.

Attorney(s) appearing for the Case

Theodore J. Adams and Judy F. Adams, pro se, 110 Halby Dr., Metairie, La. Alan H. Kaufman, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on November 10, 1977, issued a statutory notice to petitioners in which he determined a deficiency in Federal income tax for their taxable year 1974 in the amount of $3,599.95 and additions to tax under sections 6651(a) and 6653(a), I.R.C. 1954, of $539.99 and $184.73, respectively. After concessions by both parties the remaining issues before us are: (1) whether petitioners understated...

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