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GARLAND v. COMMISSIONER

Docket No. 785-76.

36 T.C.M. 1522 (1977)

T.C. Memo. 1977-373

Thomas A. Garland v. Commissioner.

United States Tax Court.

Filed October 27, 1977.

Attorney(s) appearing for the Case

L. Roland Sturm, 1000 Century Plaza, Columbia, Md., for the petitioner. Wayne G. Chew, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's 1972 Federal income tax of $7,779, plus an addition to tax of $388.95 under section 6653(a).1

The question presented is whether petitioner and his wife intended to file a joint income tax return in 1972.

Findings of Fact

Petitioner, an attorney, resided in Columbia, Maryland, at the time he filed his...

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