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THOMAS v. COMMISSIONER

Docket No. 26348-81.

45 T.C.M. 525 (1983)

T.C. Memo. 1983-26

Sherman L. Thomas and Hannah Thomas v. Commissioner.

United States Tax Court.

Filed January 17, 1983.

Attorney(s) appearing for the Case

Sherman L. Thomas, pro se, Taylor, Tex. Sara W. Dalton, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax:

                                 Addition to Tax
  Year             Deficiency     Sec. 6653(a)1

  1978 ........    $1,872.00         $93.60
  1979 ........     1,130.00          56.50

At issue are (1) whether petitioners are entitled to...

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