SWEET v. COMMISSIONER

Docket Nos. 7188-81, 20395-81.

46 T.C.M. 456 (1983)

T.C. Memo. 1983-348

James Percy Sweet and Audrey Q. Sweet v. Commissioner.

United States Tax Court.

Filed June 14, 1983.


Attorney(s) appearing for the Case

James Percy Sweet, pro se, Normandy, Mo. Eugene Bernstein, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

By notice of deficiency dated March 20, 1981, respondent determined a deficiency of $922 in petitioners' income taxes for the year 1978. In a notice of deficiency dated May 14, 1981, respondent determined a deficiency of $1,199.71 in petitioners' income taxes for the year 1979.

Some of the facts have been stipulated and the stipulation and exhibits thereto are incorporated herein by this reference...

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