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MATHES v. COMMISSIONER

Docket No. 6504-73.

63 T.C. 642 (1975)

DONALD H. MATHES AND PATRICIA MARIE MATHES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 17, 1975.

Attorney(s) appearing for the Case

Donald H. Mathes and Patricia Marie Mathes, pro se.

William T. Overton, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $112.18 in petitioners' Federal income tax for 1970. The only issue remaining for our decision is whether the surcharge imposed under section 51(a)(1)(A)1 is constitutional or must be regarded as an invalid ex post facto law because it had retroactive effect.

The facts of this case are fully stipulated. We adopt them as our findings. The relevant facts...

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