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BARNETT v. COMMISSIONER

Docket No. 3898-70SC.

30 T.C.M. 375 (1971)

T.C. Memo. 1971-93

James P. and Lillian V. Barnett v. Commissioner.

United States Tax Court.

Filed April 29, 1971.

Attorney(s) appearing for the Case

James P. Barnett, pro se, R. F. D. #1, Box 157, Waterville, Me. Allen Weinberg, for the respondent.

Memorandum Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in the petitioners' income tax for the year 1966 in the amount of $1,066.53.

James P. and Lillian V. Barnett, husband and wife, were residents of Waterville, Maine at the time the petition herein was filed. They filed their joint Federal income tax return for the year 1966 with the district director of internal revenue at Augusta, Maine.

In his statutory notice of...

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