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KINNEY v. COMMISSIONER

Docket Nos. 11345-78, 656-79.

40 T.C.M. 883 (1980)

T.C. Memo. 1980-299

Donald W. Kinney and Doris I. Kinney v. Commissioner.

United States Tax Court.

Filed August 6, 1980.

Attorney(s) appearing for the Case

Seymour M. Bagal, One Indiana Square, Indianapolis, Ind., for the petitioners. Deborah M. Gehring, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

By letter dated July 3, 1978 respondent determined a deficiency in petitioners' income taxes due for the taxable year ended December 31, 1976 in the amount of $813.31. By letter dated November 13, 1978 respondent determined a deficiency in petitioners' income taxes due for the taxable year ended December 31, 1977 in the amount of $993.74. Petitioners' petition seeking redetermination of its 1976 deficiency...

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