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VAN TOL v. COMMISSIONER

Docket No. 14934-79.

41 T.C.M. 1480 (1981)

T.C. Memo. 1981-237

Hubert J. Van Tol and Lois J. Van Tol v. Commissioner.

United States Tax Court.

Filed May 12, 1981.

Attorney(s) appearing for the Case

William P. Van Wyke, for the petitioners. Isham B. Bradley, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $210 in petitioners' Federal income tax for 1977. The issues are whether petitioners are entitled to a "war tax credit" and whether damages should be awarded to the United States under section 6673.1

All the facts have been stipulated and are found accordingly.

Petitioners, Hubert J. Van Tol and Lois J. Van Tol, husband and wife, were residents...

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