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GRIMES v. COMMISSIONER

Docket No. 13634-78.

39 T.C.M. 777 (1979)

T.C. Memo. 1979-514

John A. Grimes and Marilyn C. Grimes v. Commissioner.

United States Tax Court.

Filed December 26, 1979.

Attorney(s) appearing for the Case

John A. Grimes, pro se. Karen Nicholson Sommers, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $3,353 in petitioners' Federal income tax for 1976 and an addition to tax of $168 under section 6653(a).1

On September 17, 1979, respondent filed a motion for summary judgment. Petitioners filed a response on October 12, 1979, objecting to the motion on various alleged constitutional grounds and others. Arguments on the motion for summary judgment...

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