RANDALL v. COMMISSIONER

Docket No. 15827-79.

41 T.C.M. 1126 (1981)

T.C. Memo. 1981-130

Robert Gerald Randall, II and Linda P. Randall v. Commissioner.

United States Tax Court.

Filed March 23, 1981.


Attorney(s) appearing for the Case

Robert Gerald Randall, II and Linda P. Randall, pro se, Atlanta, Ga., Bettie N. Ricca, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $603.86. The only issue for decision is whether petitioners are entitled to a "conscientious objector tax credit" of $603.86.

All of the facts have been stipulated and are found accordingly. Petitioners, husband and wife, who resided in Atlanta, Georgia at the time of the filing of their petition, filed a joint...

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