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OWENS v. COMMISSIONER

Docket No. 2665-74.

45 T.C.M. 534 (1983)

T.C. Memo. 1983-30

George T. Owens and Sandra K. Owens v. Commissioner.

United States Tax Court.

Filed January 17, 1983.

Attorney(s) appearing for the Case

George T. Owens, pro se. A. Chris Zimmermann, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $787.24 and an addition to tax under section 6653(a)1 of $39.36 in petitioners' 1971 Federal income tax. The issues are (1) whether petitioners failed to report "toke" income, (2) whether petitioners are liable for an addition to tax for negligence, and (3) whether petitioners are entitled to a jury trial.

Petitioners, George T. and Sandra K. Owens,...

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