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MYERS v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 732-80.

43 T.C.M. 220 (1981)

T.C. Memo. 1981-735

Donald Wayne Myers and Sandra Kay Myers, Petitioners v. Commissioner of Internal Revenue, Respondent

United States Tax Court.

Filed December 28, 1981.

Attorney(s) appearing for the Case

Donald W. Myers and Sandra K. Myers, pro se, Oklahoma City, Okla., John L. Simpson, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies of $603 and $419 in petitioners' Federal income tax for the taxable years 1976 and 1977.1 At trial, petitioners agreed to the adjustments in the notice of deficiency relative to uniform expenses and charitable contributions. The issues for decision are: (1) Whether petitioner has met the...

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