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RUPLINGER v. COMMISSIONER

Docket No. 12636-82.

47 T.C.M. 1430 (1984)

T.C. Memo. 1984-166

Paul E. Ruplinger and Mildred E. Ruplinger v. Commissioner.

United States Tax Court.

Filed April 3, 1984.

Attorney(s) appearing for the Case

Paul E. Ruplinger, pro se, San Diego, Calif. Karl Zufelt and Martin F. Klotz, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1978 and 1979 in the respective amounts of $4,812.04 and $5,124.96, together with additions to tax for 1978 of $240.60 and for 1979 of $256.24, both under the provisions of section 6653(a).1 After concessions, the following issues remain for our decision:

(1) whether petitioners...

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