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PERROTE v. COMMISSIONER

Docket No. 14821-79.

44 T.C.M. 1514 (1982)

T.C. Memo. 1982-624

Ronald J. Perrote and Janette M. Perrote v. Commissioner.

United States Tax Court.

Filed October 26, 1982.

Attorney(s) appearing for the Case

Ronald J. Perrote, pro se, Austin, Tex. Elizabeth S. Henn, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency of $346 in petitioners' Federal income tax for the taxable year 1977. Under Rule 41(a),1 respondent requested the Court to redetermine and increase petitioners' deficiency to $656, pursuant to the Court's authority under section 6214(a).2

Petitioner Janette Perrote did not appear at the trial. It appears...

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