REEDY v. COMMISSIONER

Docket No. 14057-79.

42 T.C.M. 1401 (1981)

T.C. Memo. 1981-590

Stanley G. Reedy and Janet M. Reedy v. Commissioner.

United States Tax Court.

Filed October 13, 1981.


Attorney(s) appearing for the Case

Stanley G. Reedy, pro se. Deborah M. Gehring, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income tax liability for the taxable year 1977 in the amount of $2,632 and an addition to tax in the amount of $131.60 under the provisions of section 6653(a) of the Internal Revenue Code of 1954, as amended.1 Three issues are presented for our decision, namely:

(1) whether petitioners should be allowed...

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