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OLSEN v. COMMISSIONER

Docket No. 16539-80.

45 T.C.M. 241 (1982)

T.C. Memo. 1982-697

Don E. Olsen and Marjorie T. Olsen v. Commissioner.

United States Tax Court.

Filed November 29, 1982.

Attorney(s) appearing for the Case

Don E. Olsen, pro se, Salt Lake City, Utah. Allen Sims, for Petitioner Marjorie T. Olsen. R. Alan Lockyear, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1976 in the amount of $21,092, together with additions to tax under section 6653(a) in the amount of $1,055.1 After concessions by both parties, the issues which remain for us to determine are: (1) the correctness of respondent's redetermination of petitioners' taxable income for the year 1976...

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