MORGAN v. COMMISSIONER

Docket Nos. 13629-84, 13798-84.

53 T.C.M. 527 (1987)

T.C. Memo. 1987-184

William J. Morgan v. Commissioner. Susan L. Morgan v. Commissioner.

United States Tax Court.

Filed April 7, 1987.


Attorney(s) appearing for the Case

William J. Morgan, pro se, Elm Grove, Wis., Ellen T. Friberg, for the respondent.


Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes for the years 1980 and 1981.

The issues for decision are:1

(1) Whether petitioners filed timely joint Federal income tax returns for the years 1980 and 1981;

(2) Whether respondent is estopped from denying that the Forms 1040 filed by petitioners for the years...

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