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ARMSTRONG v. COMMISSIONER

Docket No. 3905-73.

34 T.C.M. 1462 (1975)

T.C. Memo. 1975-335

Hamilton Armstrong, Jr., and Bonnie Armstrong v. Commissioner.

United States Tax Court.

Filed November 10, 1975.

Attorney(s) appearing for the Case

Martin L. Fried, for the petitioners. Stephen M. Miller, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,122.53 in petitioners' income tax for the taxable year 1971.

All of the facts have been fully stipulated and are found accordingly.

Petitioners are husband and wife and resided in Fayetteville, New York, at the time of the filing of the petition herein. They filed a timely joint Federal income tax return for the taxable year 1971 with the district director of internal...

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