CLARK v. COMMISSIONER

Docket Nos. 5413-77, 6279-77, 10333-78, 10631-78.

39 T.C.M. 954 (1980)

T.C. Memo. 1980-24

John E. and Carol B. Clark, et al. v. Commissioner.

United States Tax Court.

Filed January 28, 1980.


Attorney(s) appearing for the Case

John E. Clark, pro se. Jo Ann Clark, pro se. Aubrey C. Brown, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By letter dated March 22, 1977 respondent determined deficiencies in income taxes paid by petitioners John E. Clark and Carol B. Clark for their taxable year ended December 31, 1974 in the amount of $1,153.42. By letter dated June 13, 1978 respondent determined deficiencies in income taxes paid by these same petitioners in the amounts of $724 for their taxable year ended December 31, 1975 and $212...

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