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KENT v. COMMISSIONER

Docket No. 28641-82.

48 T.C.M. 952 (1984)

T.C. Memo. 1984-451

James J. Kent, Jr. and Anna Helene Kent v. Commissioner.

United States Tax Court.

Filed August 27, 1984.

Attorney(s) appearing for the Case

James J. Kent, Jr. and Anna Helene Kent, pro se. Florence M. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

PANUTHOS, Special Trial Judge:

This case was heard pursuant to the provisions of section 7456(d)1 and General Order No. 8 of this Court, 81 T.C. XXIII (1983).

Respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $2,059 as well as an addition to tax under section 6653(a) in the amount of $102.95. The issues for decision are (1) whether petitioner...

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