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MARTZ v. COMMISSIONER

Docket No. 16906-80.

77 T.C. 749 (1981)

HAROLD J. MARTZ AND POLLY I. MARTZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 1, 1981.

Attorney(s) appearing for the Case

R. Scott Shearer and James A. Ulsh, for the petitioners.

John W. Schmehl, for the respondent.

OPINION

NIMS, Judge:

On July 14, 1980, respondent mailed to petitioners a statutory notice of deficiency. On the first page of this notice, under a heading labeled "Tax Year Ended and Deficiency" were the following figures:


    12/31/75 ------------------------------ $31
    12/31/76 ------------------------------ 179
    12/31/77 ------------------------------ 214

The second page...

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