BALLEW v. COMMISSIONER

Docket Nos. 16212-80, 16303-80.

42 T.C.M. 1775 (1981)

T.C. Memo. 1981-686

Dorothy M. Ballew v. Commissioner. James R. Ballew v. Commissioner.

United States Tax Court.

Filed November 30, 1981.


Attorney(s) appearing for the Case

Dorothy M. Ballew and James R. Ballew, pro se, Tucson, Ariz. Martha J. Combellick, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,376 in the income tax of each of the petitioners for 1978, together with additions to tax under section 6651(a)1 in the amount of $344 and under section 6653(a) in the amount of $68.80. The only issues are (1) whether respondent erred in determining that petitioners each had unreported income in 1978 in the amount...

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