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SHELTON v. COMMISSIONER

Docket No. 1724-80.

42 T.C.M. 1287 (1981)

T.C. Memo. 1981-568

Chuck H. Shelton and Suzanne H. Shelton v. Commissioner.

United States Tax Court.

Filed September 30, 1981.

Attorney(s) appearing for the Case

Chuck H. Shelton and Suzanne H. Shelton, pro se, Pasadena, Calif. Edward M. Robbins, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $693 and a negligence addition to the tax under section 6653(a)1 in the amount of $35. The only issue involves petitioners' argument that the payment of this tax "would violate [their] constitutional rights and [their] faith in Jesus Christ since that money would...

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