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JARVIS v. COMMISSIONER

Docket No. 11194-77.

40 T.C.M. 1225 (1980)

T.C. Memo. 1980-381

J. Pitts Jarvis, Jr. and Marguerite F. Jarvis v. Commissioner.

United States Tax Court.

Filed September 15, 1980.

Attorney(s) appearing for the Case

J. Pitts Jarvis, Jr., pro se, Apartado Postal 59, Coban, A.V. Guatemala. Central America. Deborah Jaffee, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

By letter dated August 22, 1977 respondent determined a deficiency of $954.47 in petitioners' 1973 Federal income tax.1 Initially, we must determine whether petitioners' consent to extend the statute of limitations through December 31, 1977 was secured under duress. Should we determine that petitioners' consent was validly obtained then we are presented with the following...

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