HAMMANN v. COMMISSIONER

Docket No. 42227-84.

53 T.C.M. 884 (1987)

T.C. Memo. 1987-260

Gloria Mae Hammann v. Commissioner.

United States Tax Court.

Filed May 21, 1987.


Attorney(s) appearing for the Case

Gloria M. Hammann, pro se, Bel Air, Md. Arlene A. Blume, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

By notice of deficiency dated September 21, 1984, respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1980 in the amount of $35,019.47. The first issue we must decide is whether an unsigned Federal income tax return form (Form 1040) that purports to be the joint 1980 Federal income tax return of petitioner and her former husband is in fact their return...

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