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NICO v. COMMISSIONER

Docket No. 301-74.

67 T.C. 647 (1977)

SEVERINO R. NICO, JR., AND TERESITA V. NICO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 10, 1977.

Attorney(s) appearing for the Case

Severino R. Nico, Jr., pro se.

R. E. Marum, for the respondent.

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income tax for 1971:

                  Severino R. Nico     Teresita V. Nico

                      $150.92              $303.81

The issues for decision are:

(1) Whether petitioners are entitled to file a joint return for their year of entry into the United States.

(2) Whether petitioners are entitled to use the standard deduction for their...

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