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MILKOWSKI v. COMMISSIONER

Docket No. 6944-82.

46 T.C.M. 732 (1983)

T.C. Memo. 1983-406

Joseph T. Milkowski and Irene Milkowski v. Commissioner.

United States Tax Court.

Filed July 13, 1983.

Attorney(s) appearing for the Case

Joseph T. Milkowski and Irene Milkowski, pro se, San Marino, Calif. Pamela Piland, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $954 in the 1978 Federal income tax of petitioners Joseph and Irene Milkowski, and an addition to tax under section 6653(a)1 of $47.40. The case was put on the calendar solely for a hearing on respondent's motion for summary judgment, but at that hearing both parties agreed to try all the matters. The issues for our decision are (1) whether...

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