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READING v. COMMISSIONER

Docket No. 2178-77.

70 T.C. 730 (1978)

WILLIAM H. READING AND BEVERLY S. READING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 21, 1978.

Attorney(s) appearing for the Case

William H. Reading, pro se.

David W. Otto, for the respondent.

OPINION

BRUCE, Judge:

Respondent determined a deficiency in the Federal income tax of petitioners for 1975 in the amount of $2,486.45. The issues for decision are whether section 262 and sections 1401 and 1402 are constitutional.1

This case was submitted fully stipulated. The stipulation of facts with attached exhibits is incorporated herein by this reference. The pertinent facts are summarized below.

Petitioners...

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