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AILES v. COMMISSIONER

Docket No. 22651-81.

46 T.C.M. 648 (1983)

T.C. Memo. 1983-388

Milton E. Ailes and Emma Lea Ailes v. Commissioner.

United States Tax Court.

Filed July 5, 1983.

Attorney(s) appearing for the Case

Milton E. Ailes, pro se, Alexandria, La. Linda K. West, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes for the taxable year 1977 in the amount of $3,465 and for the taxable year 1978 in the amount of $1,596, together with an addition to tax under section 6651(a)1 for 1978 in the amount of $16. After concessions by the parties two issues remain for decision: (1) whether petitioners' receipt of $2,476...

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