LUNSFORD v. COMMISSIONER

Docket Nos. 5081-70 SC and 5103-70 SC.

32 T.C.M. 64 (1973)

T.C. Memo. 1973-17

John K. Lunsford and Susan A. Lunsford v. Commissioner. Joseph G. Baxter and Patricia M. Baxter v. Commissioner.

United States Tax Court.

Filed January 24, 1973.


Attorney(s) appearing for the Case

John K. Lunsford and Joseph G. Baxter, pro se, 11331 Columbia Pike, Silver Spring, Maryland. Louis F. Nicharot and John J. Weiler, for the respondent.


Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

In these consolidated cases, the respondent determined deficiencies in petitioners' Federal income tax for the year 1968 as follows:

  Petitioners                        Deficiency

  John K. and Susan A. Lunsford ..... $299.58
  Joseph G. and Patricia M. Baxter .. $288.65

Concessions having been made, the only issue before the Court is whether or not the petitioners...

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