HORVATH v. COMMISSIONER

Docket No. 2128-79.

78 T.C. 86 (1982)

ALBERT HORVATH AND VIRGINIA R. HORVATH, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 20, 1982.


Attorney(s) appearing for the Case

Virginia R. Horvath, pro se.

Lawrence G. Becker, for the respondent.


IRWIN, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1976 in the amount of $549 and an addition to tax under section 6651(a)1 in the amount of $22. Petitioners concede that respondent properly made an adjustment entitled "Taxes — State and Sales" in the amount of $133 in the notice of deficiency issued to them. Petitioners have amended their petition, by asserting that they incorrectly...

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