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DOWNING v. COMMISSIONER

Docket No. 22817-81.

45 T.C.M. 772 (1983)

T.C. Memo. 1983-97

Collins S. and Mary Downing v. Commissioner.

United States Tax Court.

Filed February 14, 1983.

Attorney(s) appearing for the Case

Collins S. Downing, pro se, Ellicott City, Md. Arlene A. Blume, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $305 in petitioners' income tax for their taxable year ended December 31, 1978. The issue for our decision is whether interest on two passbook savings accounts must be included in petitioners' gross income for 1978.

Some of the facts have been stipulated and are so found.

Petitioners resided in Ellicott City, Maryland, at the time the petition...

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