JULES v. COMMISSIONER

Docket No. 12298-80.

43 T.C.M. 1476 (1982)

T.C. Memo. 1982-290

Weldon J. and Norma J. Jules v. Commissioner.

United States Tax Court.

Filed May 26, 1982.


Attorney(s) appearing for the Case

Weldon J. Jules, pro se, Carson, Calif. Dennis Brager, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,538 in petitioners' Federal income tax for 1976. One issue for decision is whether the deficiency was determined as a result of a second inspection of petitioners' books of account within the meaning of section 7605(b).1 In addition, in dispute are seven deductions which, respondent argues, have not been substantiated...

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