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BLACK v. COMMISSIONER

Docket Nos. 3986-75, 7461-75.

69 T.C. 505 (1977)

CARLIN J. BLACK AND VIRGINIA H. BLACK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 21, 1977.

Attorney(s) appearing for the Case

Carlin J. Black and Virginia H. Black, pro se.

Peter W. Mettler, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:


    Docket No.              Year         Deficiency

     3986-75 ------------   1972         $2,468.64
     7461-75 ------------   1973          2,011.08

The only issue for decision is whether section 2141 is constitutional...

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