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HERNANDEZ v. COMMISSIONER

Docket No. 12690-79.

40 T.C.M. 146 (1980)

T.C. Memo. 1980-114

Eliseo and Olivia Hernandez v. Commissioner.

United States Tax Court.

Filed April 14, 1980.

Attorney(s) appearing for the Case

Eliseo and Olivia Hernandez, pro se, Alice, Texas. David W. Johnson, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $242 in petitioners' Federal income tax for 1976. The only issue is whether petitioners omitted income of $1,083, as received by petitioner Olivia Hernandez for services performed for the Texas Department of Public Welfare. Respondent has filed a motion for summary judgment.

The Federal income tax return (Form 1040A) filed by petitioners for 1976 shows total...

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