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REIFF v. COMMISSIONER

Docket No. 15778-79.

77 T.C. 1169 (1981)

CHARLES C. REIFF AND MILDRED H. REIFF, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1981.

Attorney(s) appearing for the Case

Charles C. Reiff and Mildred H. Reiff, pro se.

Howard Philip Newman, for the respondent.

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax against petitioners for 1977 in the amount of $740. In his answer, respondent asserts under section 6214(a)1 that the deficiency in income tax should be increased by $1,471 (for a total of $2,211) and that additions to tax should be imposed under sections 6651(a)(1) (failure to file return) and 6653(a) (negligence) in the amounts of $274.75 and $110...

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