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STEPHENS v. COMMISSIONER

Docket No. 7356-76.

37 T.C.M. 1847 (1978)

T.C. Memo. 1978-449

Virgle J. and Martha T. Stephens v. Commissioner.

United States Tax Court.

Filed November 7, 1978.

Attorney(s) appearing for the Case

Virgle J. Stephens and Martha T. Stephens, pro se, 4514 Bristol Lane, Cincinnati, Ohio. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $582.04 and $1,207.01 for the taxable years ending December 31, 1971, and December 31, 1972, respectively. Due to various concessions by petitioners, the sole issue for decision is whether certain amounts received by petitioner Virgle J. Stephens in 1971 and by Martha T....

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