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SORTILLON v. COMMISSIONER

Docket No. 10105-79.

41 T.C.M. 689 (1981)

T.C. Memo. 1981-4

Marco J. Sortillon and Margaret A. Sortillon v. Commissioner.

United States Tax Court.

Filed January 5, 1981.

Attorney(s) appearing for the Case

Marco J. Sortillon, pro se. Edgar G. Rios, for the respondent.

Memorandum Opinion

GOFFE, Judge:

This case is before us on petitioners' motion for summary judgment. Respondent filed an objection to the motion and a memorandum of points and authorities in support of his motion. A hearing on the motion was held on February 25, 1980 at Los Angeles, California.

The Commissioner determined a deficiency of $4,300.97 in petitioners' Federal income tax for their taxable year 1975, and assessed a negligence penalty of...

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