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  5. 47 T.C.M. 793 (1983)
 

UMFLEET v. COMMISSIONER

Docket Nos. 6902-80 and 3195-81.

47 T.C.M. 793 (1983)

T.C. Memo. 1983-787

Ishamel Umfleet and Virginia Umfleet v. Commissioner.

United States Tax Court.

Filed December 29, 1983.

Attorney(s) appearing for the Case

Ishamel Umfleet and Virginia Umfleet, pro se, Vernon Hills, Ill. Edith E. Siler, for the respondent.

Memorandum Opinion

SWIFT, Judge:

Respondent determined deficiences of $1,655 for 1977 and $2,218 for 1978 in petitioners' Federal income tax liability, and an addition to tax of $96 for 1977 pursuant to section 6651(a)(1).1 Petitioners have conceded that they are liable for any addition to tax pursuant to section 6651(a)(1) for 1977.

After certain concessions, the sole issue for our determination is whether petitioners...

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