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OWENS v. COMMISSIONER

Docket No. 7844-83.

49 T.C.M. 871 (1985)

T.C. Memo. 1985-98

Willard La Vern Owens and Darlene J. Owens v. Commissioner.

United States Tax Court.

Filed March 5, 1985.

Attorney(s) appearing for the Case

Willard La Vern Owens, pro se, Las Vegas, Nev. Jonathan Ono, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $538.00 in petitioners' Federal income tax for the year 1980. The sole issue is whether petitioners understated their income from dividends and interest.

For the purpose of convenience we have combined our findings of fact and opinion.

Petitioners, Willard L. and Darlene J. Owens, husband and wife, resided in Las Vegas, Nevada at the time they filed...

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