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CHURCH v. C.I.R.

No. 486, Docket 86-4128.

810 F.2d 19 (1987)

John M. and Alice D. CHURCH, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided January 20, 1987.

Attorney(s) appearing for the Case

Alice D. Church, pro se.

James H. Love, Tax Div., Dept. of Justice, Washington, D.C. (Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup, Robert S. Pomerance, of counsel), for appellee.

Before KAUFMAN, TIMBERS and MINER, Circuit Judges.

PER CURIAM:

During 1981, Alice Church earned $2,920 for six weeks work as a secretary. She and her husband John failed to report this amount on their joint income tax return. After the Commissioner of Internal Revenue issued a deficiency notice, they availed themselves of the United States Tax Court's simplified procedure for small tax cases1 and filed a pro sese petition for review. The taxpayers' contention was that the failure...

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