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MIRENDA v. COMMISSIONER

Docket No. 10942-78.

40 T.C.M. 666 (1980)

T.C. Memo. 1980-252

Anthony Mirenda and Bernadine Mirenda v. Commissioner.

United States Tax Court.

Filed July 15, 1980.

Attorney(s) appearing for the Case

Anthony Mirenda, pro se. Joseph R. Peters, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $2,435 in petitioners' Federal income tax for 1976 together with an addition to tax in the amount of $122 under section 6653(a)1

The issues for decision are as follows:

1. Whether the assignment and transfer of petitioners' salaries earned in 1976 to a so-called family trust were effective to relieve...

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