STRICKLAND v. COMMISSIONER

Docket No. 15083-79.

43 T.C.M. 1061 (1982)

T.C. Memo. 1982-195

Rayford and Lois M. Strickland v. Commissioner.

United States Tax Court.

Filed April 13, 1982.


Attorney(s) appearing for the Case

Rayford Strickland and Lois M. Strickland, pro se, Baytown, Tex. Sara W. Dalton, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1976 and 1977 in the amounts of $4,949.77 and $1,841, respectively. Petitioners claim overpayments for 1976 and 1977 in the amounts of $3,484 and $1,740, respectively.1 After settlement of other issues, the issue for decision is whether...

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