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WILLIAMSON v. COMMISSIONER

Docket No. 7582-78.

43 T.C.M. 141 (1981)

T.C. Memo. 1981-721

John S. Williamson and Nancy L. Williamson v. Commissioner.

United States Tax Court.

Filed December 23, 1981.

Attorney(s) appearing for the Case

John S. Williamson, pro se, Star Route Box 302, Tijeras, N.M. Gary A. Benford, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $608 in petitioners' Federal income tax for the year 1976.

John S. Williamson and Nancy L. Williamson (petitioners) are husband and wife who resided in Tijeras, New Mexico, when the petition was filed in this case. They timely filed their joint Federal income tax return for 1976 with the Internal Revenue Service.

The deficiency here arose from respondent's disallowance...

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