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BALLARD v. COMMISSIONER

Docket No. 3187-80.

43 T.C.M. 465 (1982)

T.C. Memo. 1982-56

Henry R. Ballard, Sr. and Dorothy F. Ballard v. Commissioner.

United States Tax Court.

Filed February 9, 1982.

Attorney(s) appearing for the Case

Henry R. Ballard, pro se, San Jose, Calif. Donna I. Epstein, for the respondent.

Memorandum Opinion

FORRESTER, Judge:

Respondent determined a deficiency of $1,338 in petitioners' Federal income tax for 1976. The issues for decision are: (1) whether petitioners have substantiated claimed interest expense, taxes and casualty loss deductions taken on their 1976 joint Federal income tax return; and (2) whether petitioners' constitutional objections to producing their books and records relieve them of their burden of proof.

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