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COLTMAN v. COMMISSIONER

Docket Nos. 5342-76, 5514-76.

37 T.C.M. 779 (1978)

T.C. Memo. 1978-181

Harold Robert Coltman and Joy Lynn Coltman v. Commissioner. Helen Coltman v. Commissioner.

United States Tax Court.

Filed May 16, 1978.

Attorney(s) appearing for the Case

Harold Robert Coltman, pro se, 435 Madison, Birmingham, Mich. Ronald T. Murphy, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In these consolidated cases respondent determined the following deficiencies:

  Dkt. No.        Petitioner        Year   Deficiency

  5342-76    Harold Robert Coltman
              and Joy Lynn Coltman
              ....................  1972      $660

  5514-76    Helen Coltman .......  1972       366

The issue presented for decision is which of the petitioners is entitled...

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