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HELLWARTH v. COMMISSIONER

Docket No. 1127-79.

41 T.C.M. 1207 (1981)

T.C. Memo. 1981-155

George A. Hellwarth and Julie M. Hellwarth v. Commissioner.

United States Tax Court.

Filed March 31, 1981.

Attorney(s) appearing for the Case

George A. Hellwarth, pro se. Ivan A. Gomez, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1975 in the amount of $127. The issues for decision are (1) whether $325 of dividends received by petitioners on stock held in George A. Hellwarth's account with a stock brokerage firm is includable in petitioners' income; and (2) is the notice of deficiency sent to petitioners by respondent invalid because of action by...

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