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BROWN v. COMMISSIONER

Docket No. 547-71.

31 T.C.M. 296 (1972)

T.C. Memo. 1972-73

Roy R. Brown and Minnie P. Brown v. Commissioner.

United States Tax Court.

Filed March 27, 1972.

Attorney(s) appearing for the Case

Roy R. Brown, pro se, 700 Bandit Trail, Smithfield, Tex. Bernard B. Nelson, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $1,226.16.

The issue for decision is whether an individual reporting his 1968 income on a calendar year basis is required to compute the tax surcharge under section 51(a)(1), I.R.C. 1954,1 and if he is required so to compute the tax surcharge, is section 51(a)(1)(A) unconstitutional...

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