SHALLER v. COMMISSIONER

Docket Nos. 2733-83, 29069-83.

49 T.C.M. 10 (1984)

T.C. Memo. 1984-584

Herman I. Shaller and Cora E. Shaller v. Commissioner.

United States Tax Court.

Filed November 1, 1984.


Attorney(s) appearing for the Case

Herman I. Shaller, pro se, Silver Spring, Md. Clement Shugerman, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in the petitioners' Federal income taxes:

  Taxable year    Deficiency

  1979 ........   $4,042.83
  1980 ........    9,762.58

In addition, respondent amended his answer with respect to taxable year 1979 to claim an increased deficiency in the amount of $1,680 based on disallowance of petitioners' claimed partnership losses...

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