REID v. COMMISSIONER

Docket No. 316-78.

42 T.C.M. 1741 (1981)

T.C. Memo. 1981-677

Joseph W. Reid and Alice B. Reid v. Commissioner.

United States Tax Court.

Filed November 24, 1981.


Attorney(s) appearing for the Case

Joseph W. Reid, pro se. Eric S. Chofnas, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners, and petitioners claimed overpayments,1 as follows:

                  Deficiency Determined    Overpayment
  Year                                       Claimed

  1972 ............... $5,667.77             $5,668
  1973 ...............  4,460.00              4,460
  1974...

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