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VAN SKIVER v. COMMISSIONER

Docket No. 4791-79.

41 T.C.M. 466 (1980)

T.C. Memo. 1980-534

Raymond J. Van Skiver and Alma L. Van Skiver v. Commissioner.

United States Tax Court.

Filed December 3, 1980.

Attorney(s) appearing for the Case

Raymond J. Van Skiver, pro se. Robyn R. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1975 in the amount of $1,959.92. Due to alleged negligence or intentional disregard of rules and regulations, respondent imposed an addition to the tax of $97.98, under section 6653(a).1

Due to concessions made by respondent, the issues remaining for decision are:

(1) Whether petitioners...

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