McKINNEY v. COMMISSIONER

Docket No. 42449-84.

54 T.C.M. 103 (1987)

T.C. Memo. 1987-393

Marvin L. and Kathleen McKinney v. Commissioner.

United States Tax Court.

Filed August 11, 1987.


Attorney(s) appearing for the Case

Marvin L. McKinney, Houston, Tex., pro se. Matthew A. Lykken, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

In his notice of deficiency dated October 3, 1984, respondent determined a deficiency in income tax due from petitioners in the amount of $946 for the taxable year 1981, based upon wages totaling $5,878 from various employers, which petitioners had failed to report on their original return.

Petitioners do not contest that they failed to report $5,878 in wage income on their original return. However...

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