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PEIRCE v. COMMISSIONER

Docket No. 337-80.

43 T.C.M. 900 (1982)

T.C. Memo. 1982-154

Jeremy H. Peirce v. Commissioner.

United States Tax Court.

Filed March 25, 1982.

Attorney(s) appearing for the Case

Jeremy H. Peirce, pro se, Arlington, Va. Sara Coe, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $3,811.75 deficiency in petitioner's 1975 Federal income tax and asserted an addition to tax of $897.20 under section 6651(a).1 After concessions,2 the sole issue for decision is whether petitioner filed a joint Federal income tax return for the 1975 taxable year.3

Findings of Fact<...

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