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MORRIS v. COMMISSIONER

Docket Nos. 659-76, 806-76.

37 T.C.M. 336 (1978)

T.C. Memo. 1978-68

Jimmie Sue Morris v. Commissioner. Kenneth W. Morris v. Commissioner.

United States Tax Court.

Filed February 22, 1978.

Attorney(s) appearing for the Case

Jimmie Sue Morris, 2321 Sunderland Rd., Maitland, Fla., pro se. Kenneth W. Morris, pro se. Stuart B. Kalb, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax as follows:

                    Docket   Taxable
                      No.     Year     Deficiency

Jimmie Sue Morris   659-76    1973      $194.71
Kenneth W. Morris   806.76    1973      $242.15

Other issues raised in the statutory notice of deficiency having been conceded...

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